Revision in Formats of Submission of Costing data for Anti Dumping Duty Cases
Revision in Formats of Submission of Costing data for Anti Dumping Duty Cases
In order to streamlining the Anti Dumping Duty (ADD) investigation process the DGAD has revised the format of ADD costing and maximum documents required signatures of Cost Accountants .
Information as follows :-
| Particulars | Previous Format | New/Revised Format | Remarks ( New requirement) |
| Statement of RM , PM & utilities | A | A | |
| Statement of RM Cons. | B | B | |
| Allocation & Apportionment of expenses | C 1 & C 2 | C | Duly Seal & signed by Cost accountant . |
| Statement of utilities | D | D | |
| Statement of Sales realization | E | E | |
| Certificate by CEO or a duly authorized representative of the domestic industry (DI) | NA | F | |
| Declaration by Legal representative | No prescribed format | G | |
| Performance parameter of DI (Product under consideration) | VI A | H | Duly Seal & signed by Cost accountant |
| PCN wise summarized statement of Expenses. | No prescribed format | I | Duly Seal & signed by Cost accountant |
| Related Party Transaction | Only in writing | J | Duly Seal & signed by Cost accountant |
| Calculation of Capital Employed | No prescribed format | K | Duly Seal & signed by Cost accountant |
| Calculation of NIP | No prescribed format | L |
As per the revised format, specifically we need to Provide the following data (earlier we used to club these under different head of accounts)- as separate line item
In Format C
- Plant wise Product under consideration (PUC) data ( Point 1 Column 6,7….)
- Cost of Captive inputs & utilities (Point 2 )
- Export related expenses (Point 19)
- Corporate overhead (Ho allocation & Common pool) (Point 21)
- Allocation of Common utilities ( Point 22)
- Export incentives ( Point 28)
- Cost of production (Point 30)
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