s 18 Comparison of normal value and export price
(1) A fair comparison shall be made between the export price and the normal value. (2) The comparison shall be made at the same level of trade, normally at ex-factory level, and in respect of sales made at as nearly as possible the same time and due account shall be taken of other differences that affect price comparability. (3) Where the normal value and the export price as established are not on a comparable basis, due allowance, in the form of adjustments, shall be made in each case, on its merits, for differences in factors that are claimed, and demonstrated, to affect prices and price comparability. (4) If the determination of the export price under subsection 17(2) affects price comparability, the Government shall establish the normal value at a level of trade equivalent to the level of trade of the constructed export price, or shall make due allowance as provided under this section. (5) In a case where the subject merchandise is not imported directly from the country of origin but is exported from an intermediate country, the price at which the subject merchandise is sold from the exporting country to Malaysia shall be compared with the comparable price in the exporting country. (6) Notwithstanding subsection (5), comparison may be made with the price in the country of origin if— (a) the subject merchandise is merely transhipped through the exporting country; (b) the subject merchandise is not produced in the exporting country; or (c) there is no comparable price for the subject merchandise in the exporting country. (7) Where an exporter or importer claims for an adjustment under subsection (3), it shall prove that its claim is justified. (8) The Government shall indicate to the parties in question the information that is necessary to ensure a fair comparison.