( PARIS ); IN GERMANY , HELM DUENGMITTEL GMBH ( HAMBURG ); WHEREAS THE COMMISSION ALSO CARRIED OUT INSPECTIONS AT THE PREMISES OF THE MAIN COMPLAINANT COMMUNITY PRODUCERS , INCLUDING , IN FRANCE , APC SA , COMPAGNIE FRANCAISE DE L ' AZOTE SA , GENERALE DES ENGRAIS SA AND SOCIETE CHIMIQUE DE LA GRANDE PAROISSE SA ( PARIS ), IN GERMANY , RUHR-STICKSTOFF AG ( BOCHUM ) AND BASF AG ( LUDWIGSHAFEN );
WHEREAS IN SEEKING TO DETERMINE NORMAL VALUE THE COMMISSION HAD TO TAKE INTO ACCOUNT THAT ALL US PRODUCERS OTHER THAN ALLIED CHEMICAL CORPORATION DID NOT EXPORT THE PRODUCT CONCERNED TO THE COMMUNITY DURING THE PERIOD OF INVESTIGATION AND THEREFORE DID NOT FURNISH THE INFORMATION SOUGHT ; WHEREAS , THEREFORE , NO INSPECTIONS AT THE PREMISES OF THESE FIRMS WERE CARRIED OUT ; WHEREAS THE EXPORTERS VISITED WHO DO NOT PRODUCE THE PRODUCT IN QUESTION DID NOT DURING THE PERIOD UNDER INVESTIGATION SELL IT ON THEIR DOMESTIC MARKET , AND , WITH THE EXCEPTION OF ONE SALE TO SWEDEN , DID NOT EXPORT TO THIRD COUNTRIES ; WHEREAS THIS SALE TO SWEDEN WAS CONSIDERED TO BE TOO SMALL TO PERMIT A PROPER COMPARISON ; WHEREAS , THEREFORE , THE COMMISSION CALCULATED THE NORMAL VALUE ON THE BASIS OF THE INFORMATION RECEIVED FROM ALLIED CHEMICAL CORPORATION , THE ONLY EXPORTER TO THE EEC WHO BOTH PRODUCES AND SELLS THE PRODUCT ON THE AMERICAN MARKET ;
WHEREAS , ON THE BASIS OF THE INFORMATION OBTAINED FROM THIS PRODUCER , THE COMMISSION CONCLUDED THAT THE PRICE AT WHICH SUBSTANTIAL QUANTITIES OF THE PRODUCT CONCERNED WERE SOLD FOR CONSUMPTION ON THE DOMESTIC MARKET DURING 1978 AND 1979 DID NOT PERMIT RECOVERY OF ALL COSTS IN THE NORMAL COURSE OF TRADE ;
WHEREAS , THEREFORE , THE COMMISSION CONSIDERED THESE SALES AS NOT HAVING BEEN MADE IN THE ORDINARY COURSE OF TRADE AND ESTABLISHED A CONSTRUCTED VALUE BY TAKING THE US PRODUCER ' S 1979 COSTS OF MATERIALS AND MANUFACTURE AND ADDING THE AMOUNT FOR OVERHEADS SHOWN IN THE COMPANY ' S ACCOUNTS AS WELL AS A 5 % PROFIT MARGIN CONSIDERED TO BE REASONABLE ;
WHEREAS THE CONSTRUCTED VALUE WAS COMPARED AT EX-WORKS LEVEL WITH PRICES FOR EXPORT SHIPMENTS MADE BY ALLIED CHEMICAL CORPORATION TO THE EEC DURING 1979 ;
WHEREAS THIS PRODUCER CLAIMED THAT FOR THE PURPOSE OF A FAIR COMPARISON ACCOUNT SHOULD BE TAKEN OF THE FACT THAT DISTRIBUTION EXPENSES AND COSTS FOR INVENTORY WERE ONLY INCURRED ON DOMESTIC SALES ; WHEREAS , MOREOVER , THE PRODUCER FURTHER CLAIMED THAT ALLOWANCE SHOULD BE MADE FOR DIFFERENCES BETWEEN DOMESTIC AND EXPORT SALES IN RESPECT OF PAYMENT CONDITIONS , SELLING COSTS , QUANTITIES SOLD TO INDIVIDUAL DOMESTIC AND EXPORT CUSTOMERS AND LEVEL OF TRADE ;
WHEREAS THE COMMISSION TOOK ACCOUNT OF THE DIFFERENCES AFFECTING PRICE COMPARABILITY WITH RESPECT TO VARIABLE DISTRIBUTION AND SELLING COSTS , SALESMEN ' S SALARIES AND PAYMENT CONDITIONS ;
WHEREAS NO ALLOWANCE WAS MADE FOR FIXED DISTRIBUTION AND SELLING COSTS , OTHER THAN SALESMEN ' S SALARIES