S LYNN ) AND CADBURY TYPHOO LTD ( BIRMINGHAM );
WHEREAS THE INVESTIGATION CARRIED OUT AT MCCAIN FOODS ' PREMISES SHOWED THAT THIS COMPANY HAD ONLY EXPORTED TO THE EEC RELATIVELY SMALL QUANTITIES OF A MIX OF POTATO GRANULES AND MILK POWDER , A PRODUCT NOT SUBJECT TO THIS INVESTIGATION ;
WHEREAS , IN SEEKING TO DETERMINE THE NORMAL VALUE OF THE VAUXHALL PRODUCT , THE COMMISSION HAD TO TAKE ACCOUNT OF THE FACT THAT THE PRICE AT WHICH SUBSTANTIAL QUANTITIES OF THE PRODUCT CONCERNED WERE SOLD FOR CONSUMPTION ON THE DOMESTIC MARKET DURING THE PERIOD OF INVESTIGATION , RUNNING FROM AUGUST 1979 TO JULY 1980 , DID NOT PERMIT RECOVERY OF ALL COSTS WITHIN A REASONABLE PERIOD OF TIME ; WHEREAS , THEREFORE , THE COMMISSION CONSIDERED THESE SALES AS NOT HAVING BEEN MADE IN THE ORDINARY COURSE OF TRADE ; WHEREAS , IN RESPECT OF CARNATION , IT WAS DETERMINED THAT DURING THEIR 1979/80 ACCOUNTING YEAR THEY ONLY SOLD MINIMAL QUANTITIES OF POTATO GRANULES ON THE DOMESTIC MARKET REPRESENTING LESS THAN 2 % OF EXPORT SALES ; WHEREAS , THEREFORE , THESE DOMESTIC SALES DID NOT PERMIT A PROPER COMPARISON ;
WHEREAS , FOR THESE REASONS , THE COMMISSION DETERMINED THAT FOR BOTH COMPANIES THE NORMAL VALUE SHOULD BE ESTABLISHED ON THE BASIS OF THEIR CONSTRUCTED VALUES ; WHEREAS THE COMMISSION ESTABLISHED VAUXHALL ' S AND CARNATION ' S CONSTRUCTED VALUES , FOR THE PERIOD OF INVESTIGATION , BY TAKING THEIR RESPECTIVE COSTS OF MATERIALS AND MANUFACTURE AND ADDING THE AMOUNT FOR OVERHEADS SHOWN IN THEIR ACCOUNTS AND ADDING A 6 % PROFIT MARGIN CONSIDERED TO BE REASONABLE ;
WHEREAS EXPORT PRICES WERE DETERMINED ON THE BASIS OF PRICES ACTUALLY PAID FOR THE PRODUCT CONCERNED SOLD FOR EXPORT TO THE COMMUNITY ; WHEREAS THESE PRICES WERE ON A CIF COMMUNITY FRONTIER BASIS ; WHEREAS , IN ORDER TO MAKE THESE PRICES COMPARABLE TO THE NORMAL VALUE , COSTS OF DOMESTIC AND OCEAN TRANSPORT , INSURANCE , CERTAIN ADDITIVES , PACKING AND CREDIT HAD TO BE DEDUCTED ;
WHEREAS , IN SEEKING A PRELIMINARY DETERMINATION OF THE EXISTENCE OF DUMPING , THE COMMISSION COMPARED THE EXPORT PRICES THUS ESTABLISHED , TRANSACTION BY TRANSACTION , ON AN EX-FACTORY BASIS , WITH THE NORMAL VALUES ;
WHEREAS , FOR THE PURPOSE OF A FAIR COMPARISON BETWEEN NORMAL VALUE AND EXPORT PRICES , ACCOUNT WAS ALSO TAKEN OF THE FACT THAT CERTAIN VARIABLE COSTS AND SALESMEN ' S SALARIES WERE ONLY INCURRED ON THE DOMESTIC MARKET ; WHEREAS NO ALLOWANCE WAS MADE FOR FIXED MARKETING EXPENSES OTHER THAN SALESMEN ' S SALARIES AS THESE EXPENSES DID NOT BEAR A DIRECT RELATIONSHIP TO DOMESTIC SALES ;
WHEREAS THIS EXAMINATION SHOWED THAT EXPORTS MADE BY BOTH CARNATION AND VAUXHALL WERE DUMPED AT VARYING RATES ; WHEREAS ON SOME TRANSACTIONS THESE WERE AS HIGH AS 45 % FOR CARNATION AND 11 % FOR VAUXHALL ; WHEREAS THE WEIGHTED AVERAGE MARGINS CORRESPONDED TO 44.81 EUA PER TONNE FOR CARNATION AND TO 4.37 EUA PER TONNE FOR