44Thirdly, following on from the above and in the light of the case-law, it must be noted that, where the exporter and importer are associated, it is for the interested party who intends to dispute the extent of the adjustments made on the basis of Article 2(9) of the Basic Regulation, inasmuch as the margins established in respect of SG&A costs and profits are excessive, to supply specific evidence and calculations justifying those claims and, in particular, the alternative rate that it suggests where applicable (see, to that effect and by analogy, judgment in Canon and Others v Council, paragraph 39 above, EU:C:1988:467, paragraph 32).
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