Page 293 - MANUAL OF SOP

Manual of OP for Trade Remedy Investigations

Appendix-43
No. 9/DGAD/2016
Government of India
Department of Commerce
Directorate General of Anti-Dumping and Allied Duties
Jeevan Tara Building
Dated 14 December, 2016
th
Note

Sub: Verification of economic parameters relating to PUCs in cases where
the Domestic Industry/ Exporter is a multi product entity.
It is seen that in some cases, Domestic Industry/ applicant and/or exporters are a
multi product entity in which PUCs constitute only a portion of their total activity
and no separate audited accounts are prepared with respect to PUCs due to which
it is difficult to verify various economic parameters like production, sales volume,
costing, etc., and consequently calculate NIP/ Normal Price etc. of PUCs. At times,
there would be a tendency on the part of the Domestic Industry/ applicant or the
exporter to prepare separate trial balance/ accounts statements for the PUCs just
for the purposes of the case under investigation, which may or may not reflect the
actual figures.

In such situations, such trial balance/ accounts statements prepared with respect
to PUCs for the purposes of the case in question for the injury investigation period
and POI cannot be taken on face value/ relied upon unless these are supported by/
verified with reference to certain other reliable records/ documents of the entity
(e.g. sales volume of PUC can be verified with respect to copies of invoices/ bills
and other records/ documents maintained in the normal course of business and not
prepared just for the purpose of case in question). Hence, the Investigating team
conducting investigation in such cases should do a thorough verification and obtain
copies of all such reliable documents/ records which would support the details/
statements of PUCs from out of the total accounts of the entity as a whole.

-sd/-
(Inder Jit Singh)
AS & DGAD
All IOs & COs
CC: Pri. Adv. (Cost)

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