Page:United States Statutes at Large Volume 70.djvu/1001

 70 S T A T. ]

PUBLIC LAW 927-AUG. 2, 1956

" (3) The term 'purchasers at wholesale' means purchasers who buy in the usual wholesale quantities for industrial use or for resale otherwise than at retail; or, if there are no such purchasers, then all other purchasers for resale who buy in the usual wholesale quantities; or, if there are no purchasers in either of the foregoing categories, then all other purchasers who buy in the usual wholesale quantities. "(4) The term 'such or similar merchandise' means merchandise in the first of the following categories in respect of which export value. United States value, or constructed value, as the case may be, can be satisfactorily determined: " (A) The merchandise undergoing appraisement and other merchandise which is identical in physical characteristics with, and was produced in the same country by the same person as, the merchandise undergoing appraisement. " (B) Merchandise which is identical in physical characteristics with, and was produced by another person in the same country as, the merchandise undergoing appraisement. " (C) Merchandise (i) produced in the same country and by the same person as the merchandise undergoing appraisement, (ii) like the merchandise undergoing appraisement in component material or materials and in the purposes for which used, and (iii) approximately equal in commercial value to the merchandise undergoing appraisement. " (D) Merchandise which satisfies all the requirements of subdivision (C) except that it was produced by another person. "(5) The term 'usual wholesale quantities', in any case in which the merchandise in respect of which value is being determined is sold in the market under consideration at different prices for different quantities, means the quantities in which such merchandise is there sold at the price or prices for one quantity in an aggregate volume which is greater than the aggregate volume sold at the price or prices for any other quantity. "(g)

TRANSACTIONS BETWEEN RELATED PERSONS.—

"(1) For the purposes of subsection (c)(1) or (d), a s the case may be, a transaction directly or indirectly between persons specified in any one of the subdivisions in paragraph (2) of this subsection may be disregarded if, in the case of any element of value required to be considered, the amount representing that element does not fairly reflect the amount usually reflected in sales in the market under consideration of merchandise of the same general class or kind as the merchandise undergoing appraisement. If a transaction is disregarded under the preceding sentence and there are no other transactions available for consideration, then, for the purposes of subsection (d), the determination of the amount required to be considered shall be based on the best evidence available as to what the amount would have been if the transaction had occurred between persons not specified in any one of the subdivisions in paragraph (2). "(2) The persons referred to in paragraph (1) are: " (A) Members of a family, including brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants; " (B) Any officer or director of an organization and such organization; ^ (C) Partners; " (D) Employer and employee; " (E) Any person directly or indirectly owning, controlling, or holding with power to vote, 5 per centum or more 69225 O - 5 7 - 6 4 ( V o l. 70)

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