|
|
Export price.
|
2.—(1) The export price of goods shall be determined by the Commission and, subject to subsection (2) of this section, where goods are imported into the State under a contract of sale which is a sale in the open market between a buyer and seller independent of each other, the export price of the goods shall be the price under the contract of sale, subject to a deduction for the cost of insurance and transport of the goods from their port or other place of export to their port or other place of import and any other costs, charges or expenses incurred in respect of the goods after they have been moved from their port or other place of export, except so far as any such costs, charges or expenses are required to be met separately by the buyer.
|
|
| |
(2) The export price of any goods shall, in cases where subsection (1) of this section does not apply or the Commission is unable to ascertain the facts from which to determine the export price under that subsection, be such price as the Commission shall determine by reference to such sale of those or comparable goods (or of any goods in which they were incorporated) as it may select, with such adjustments as may appear to it to be proper.
|
