Section 21A(6) in Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on dumped Articles for Determination of Injury) Rules, 1995
(6)Where the designated authority finds that there is change in, -(a)costs incurred between importation and resale, and(b)movement in the sale price which is duly reflected in the subsequent selling price , the actual margin of dumping may be determined in accordance with the provisions of sub- rules (4) and (5).
