cost-price conditions

cost of goods available for sale | goods available for sale

cost of goods sold | COGS | cost of sales

The Commission assessed the price undercutting during the review investigation period by comparing the weighted average sales prices per product type of the three sampled Union producers charged to unrelated customers on the Union market, adjusted to an ex-works level; and the corresponding weighted average prices at CIF Union frontier level per product type of the imports from the sampled producers to the first independent customer on the Union market, with appropriate adjustments for post-importation costs. The price comparison was made on a type-by-type basis for transactions, duly adjusted where necessary, and after deduction of reb ...[+++]ates and discounts.

(d) if the goods are imported for the purpose of assembly, packaging or other further manufacture in Canada or for incorporation into other goods in the course of manufacture or production in Canada, the price of the goods as assembled, packaged or otherwise further manufactured, or of the goods into which the imported goods have been incorporated, when sold to a person with whom the vendor is not associated at the time of the sale, less an amount equal to ...[+++]the aggregate of

(b) the price at which like goods were sold by the exporter in any sale during that period where, in the opinion of the President, the price is representative of the prices at which like goods were sold during that period.

(b) the contract price where the goods were used in carrying out a contract and no sale price of the goods in the transactions in respect of which the deduction, refund or payment by the Minister is applied for can be established,