16. 1. 85 Official Journal of the European Communities No L 13/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 96/85 of 14 January 1985 imposing a definitive anti-dumping duty on imports of pentaerythritol originating in Canada ' THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2176/84 of 23 July 1984 on protection against dumped or subsidized imports from countries not members of the European Economic Community ('), and in particular Article 12 thereof, Having regard to the proposal submitted by the Commission after consultations within the Advisory Committee as provided for under the above Regula- tion, - - Whereas : A. Provisional action (1) The Commission, by Regulation (EEC) No 2681/84 (%), imposed a provisional anti-dumping duty on imports of pentaerythritol originating in Canada. B. Subsequent procedure (2) Following the imposition of the provisional anti- dumping duty the exporter concerned requested, and was granted, an opportunity to be heard by the Commission. The exporter also made a written submission making known his views on the duty in question. (3) The exporter requested to be informed of certain facts and essential considerations on the basis of which the Commission intended to recommend definitive action, and this request was granted. () OJ No L 201, 30. 7. 1984, p. 1. () OJ No L 254, 22. 9. 1984, p. S. C. Dumping (4) No new evidence on dumping has been received since the imposition of the provisional duty and the Commission, therefore, considers its findings on dumping as set out in Regulation (EEC) No 2681/84 to be definitive. (5) However, the exporter argued that it was improper, when constructing the export prices, to take account of a reasonable margin for overheads and profit at Celanese AG, the Swiss subsidiary which purchased the product concerned from its parent company and which resold it to customers in the Community. The exporter further argued that, even if it was proper to take account of a margin, it should not have been done without any input of information from the exporter or its subsidiary. Since the export prices had to be constructed on the basis of the prices at which the product concerned was sold by Celanese AG to indepen- dent buyers in the Community, it was considered appropriate, in the light of Article 2 (8) of Regula- tion (EEC) No 2176/84, to take account of a margin for overheads and profit of Celanese AG in order to arrive at a net ex-works export price necessary for the calculation of the dumping margin. ' Furthermore, since the profits realized by Cela- nese AG were profits made as a subsidiary of the exporter concerned and in order to ensure that the profit margin taken into consideration by the Commission was not influenced by the relation- ship between the exporter and its subsidiary, it was considered inappropriate to rely on the figures for profit available in the books of Cela- nese AG, but to take account of a margin deter- mined by the Commission in the light of the size of the commissions paid by Celanese AG to its agents. (6) Consequently the preliminary determinations are confirmed.