The methodology to be followed for determination of NIP are detailed in Annexure-III of the AD Rules. The applicable Generally Accepted Accounting Principles (“GAAP”), Accounting Standards and Cost Accounting Standards are also kept in mind while finalizing the NIP.
The provisions for determination of NIP are provided in Annexure- III to Rule 4(1)(d)(i) and Rule 17(1)(b) of the Anti-Dumping Rules.The Annexure-III was notified on 1st March, 2011 after the decision of the Hon’ble Supreme Court in the case of Reliance Industries v. Designated Authority and Ors.
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