195That is borne out by the fact that the examination of the impact of the dumped imports of the EU industry prices, which is undertaken for the purposes of the determination of injury, entails comparing sales not of the same undertaking, as is the case with the determination of the dumping margin, which is calculated on the basis of the data of the exporting producer concerned, but rather comparing sales of a number of undertakings, namely the sampled exporting producers and the undertakings forming part of the EU industry included in the sample. A comparison of the sales of those undertakings will often be much more difficult in the context of the analysis of price undercutting than in the analysis of the dumping margin, since the range of product types sold by those different undertakings will tend to overlap only in part (see, to that effect, judgment of 20 January 2022, Commission v Hubei Xinyegang Special Tube, C‑891/19 P, EU:C:2022:38, paragraphs 154 and 155).
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