. The verification report was supplied to Hanwha Q Cells Malaysia SDN BHD for comments. In their comments on the verification report, the respondent Company reiterated their position, which was not found to be satisfactory. The Authority notes that the entire shipments have been made by Hanwha Q Cells Malaysia SDN BHD on account of ***Germany. Moreover, payments have also been realised by ***Germany from the Indian buyers. Despite the above nature of transactions, neither Hanwha Q-Cells Malaysia declared the involvement of ***Germany in the export
sales channel to India in the exporter’s questionnaire response, nor *** Germany filed exporter’s questionnaire response in the present investigation. In view of the above position, in the absence of exporter’s questionnaire response of ***Germany, the complete value chain in respect of the claimed exports to India during the POI cannot be established. In view of the above position, the Authority does not grant Hanwha Q Cells Malaysia SDN BHDindividual export price in the present investigation.