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TMI BlogANNEXURE IIIX X X X Extracts X X X X X X X X Extracts X X X X ..... fair selling (notional) price or non-injurious price of the like domestic product taking into account the principles specified herein under. (3) The non-injurious price is required to be determined by considering the information or data relating to cost of production for the period of investigation in respect of the producers constituting domestic industry. Detailed analysis or examination and reconciliation of the financial and cost records maintained by the constituents of the domestic industry are to be carried out for this purpose. (4) The following elements of cost of production are required to be examined for working out the noninjurious price, namely: - (i) The best utilisation of raw materials by the constituents of domesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded while arriving at reasonable cost of production. (vi) The expenses to the extent identified to the product are to be directly allocated and common expenses or overheads classified under factory, administrative and selling overheads may be apportioned on reasonable and scientific basis such as machine hours, vessel occupancy hours, direct labour hours, production quantity, sales value, etc., as applied consistently by domestic producers and the reasonableness and justification of various expenses cl aimed for the period of investigation may be examined and scrutinised by comparing with the corresponding amounts in the immediate preceding year. (vii) The expenses, which shall not to be considered while assessing non-injurious price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to ensure that no abnormal expenditure on account of interest has been incurred. Details of term loans, cash credit limits, short term loans, deposits and other borrowings taken by the company and interest paid thereon may be examined in detail along with the details of assets deployed. (x) In case there is more than one domestic producer, the weighted averages of non-injurious price of individual domestic producers are to be considered. The respective share of domestic production of the subject goods may be taken as basis for computation of weighted average non-injurious price for the domestic industry as a whole. --------------------------------- Notes:- 1. Inserted Vide Notification No. 15/2011-Cus(N. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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