Clause 4

subject to the provisions of paragraph (b) of this section, the price at which goods of the description in question (that is to say, any identical or comparable goods) are being sold in the ordinary course of trade in such country for local consumption or use, but subject to any necessary adjustments, whether for differences in conditions and terms of sale, for differences in taxation, or otherwise, which may be required for the purpose of ensuring that the comparison between the fair market price and the export price is effectively a comparison between the prices on two similar sales; or

if it appears to the Comptroller that goods of that description are not being sold in such country, or not being sold in such circumstances that the fair market price can be determined in accordance with the provisions of paragraph (a) of this section, the fair market price shall be determined by the Comptroller by reference to any price obtained for goods of that description when exported from such country, with adjustments made for the purpose mentioned in paragraph (a) of this section or, if the Comptroller thinks fit, by reference to the cost or estimated cost of production of the goods, the dumping of which is in question, with such additions in respect of selling cost and profit as may appear to the Comptroller to be proper:Provided that no account shall be taken under this section of any application of restrictions or charges on the export of materials from any country so as to favour producers in that country who use those materials in goods produced by them.