Page 357 - MANUAL OF SOP
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Manual of OP for Trade Remedy Investigations
reconcile with other Appendixes also like Appendix-5, Appendix-7
and Appendix-8;
(j) Performance Parameters of Co-operative producer as indicated in
Appendix-1 indicate the performance parameters of the respective
producer exporter for PUC only. The information furnished in this
Format forms the basis for analysis. It is the duty of the investigation
team to ensure that all the information is as per the audited/certified
records of the company;
(k) PCN wise summarized statement of expenses is indicated in
Appendix-10. This information is furnished with respect to POI only
for PCN wise production quantity, sales quantity, total raw material
cost, the total cost of utilities, total direct labor cost, other expenses,
and total cost. The team should look into the basis of cost allocation
to different PCNs along with confirmation as to whether there is
different bill of materials for each PCN or not?
(l) Sometimes, it is seen that the exports to India are in bulk quantities,
whereas domestic sales are sold in small packing. The COP for bulk
and retail sale is generally worked out separately, since packing cost
can be a significant component of cost. Export quantities (not sold
domestically) are generally not considered for COP workings;
(m) In case there are more than one entity under any group producing
the PUC which may be sold directly or indirectly, in such a case COP
needs to be determined for each of the producing entity separately.
This COP is to be used for applying 80/20 test for respective entity
individually.
NV ON THE BASIS OF APPROPRIATE THIRD COUNTRY EP
13.15.28 For application of the option of selection of appropriate third country
in terms of section 9A(1)(c)(ii)(a) of the Act, a suitable surrogate country may be
selected to the extent that data is available and considered reliable. However, it has
inherent complexities with respect to selection of an “appropriate third country”
for comparison. If this method is relied upon, efforts should be made to ensure
that the country so selected is comparable in terms of volume, pricing, status of
development, etc.
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