Page 351 - MANUAL OF SOP

Manual of OP for Trade Remedy Investigations

up a separate export sales department within its own producing company,
then no such adjustment of profit and indirect SGA expenses would have
been made.

13.15.11 An exhaustive listof various adjustments which are to be made in Normal
Value for arriving at ex- factory selling price is mentioned as below. All the elements
may or may not be present in each case. Hence, adjustments will also be made after
examining the actual facts pertaining to the subject goods for each transaction. The
various kinds of adjustments are:
(i) Any and all figures correlating to the indirect taxes and duties, such as sales
tax, turnover tax, service tax, etc.;
(ii) Level of Trade Adjustments;
(iii) Credit Cost;

(iv) Bank Charges
(v) Quantity Discounts,

(vi) Other Discounts and Rebates;
(vii) Inland freight

(viii) Insurance charges
(ix) charges directly associated with movement of the goods to the purchaser

(x) logistics and handling charges ,
(xi) documentation fees

(xii) Packing Charges;
(xiii) Commissions;

(xiv) Warehousing expenses;

(xv) Royalties; and
(xvi) Advertising and Sales Promotion expenses.
13.15.12 In addition to the foregoing, there may be other adjustments claimed on
account of any other factor that may be allowed if it affects the price comparability.
One of the prerequisites for allowing such an adjustment is that the difference
should be quantifiable.

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