Eksportøren hævdede endvidere, at justeringen burde være indrømmet, uanset om der var betalt told på importen af råvarer, og uanset om disse råvarer indgik fysisk i den samme vare, der solgtes på hjemmemarkedet.
The exporter further claimed that the adjustment should have been granted regardless of whether duties were paid on importation of raw materials and regardless of whether those raw materials were physically incorporated in the like product sold on the domestic market.