58126 Federal Register / Vol. 73, No. 194 / Monday, October 6, 2008 / Notices 

determine that a financial contribution 

is provided under this program, in the 

form of foregone tax revenue, within the 

meaning of section 771(5)(D)(ii) of the 

Act. We further preliminarily determine 

that the GOI provided a benefit under 

this program in an amount equal to the 

tax savings under section 771(5)(E) of 

the Act. In addition, we preliminarily 

determine that the program is limited to 

enterprises in geographically limited 

areas and, therefore, is specific within 

the meaning of section 771(5A)(D)(iv) of 

the Act. 

One of Navneet’s manufacturing 

plants operates in a region that is 

designated by the GOI as an 

‘‘industrially backward’’ territory of 

India and therefore, the company is 

eligible for the tax incentives described 

above. Navneet reported that it received 

tax deductions under this program 

during the POR on its 2006 corporate 

income tax return, which was the return 

filed by the company during the POR. 

The Department typically treats a tax 

deduction as a recurring benefit in 

accordance with 19 CFR 351.524(c)(1). 

Under 19 CFR 351.509(a), the benefit is 

equal to the difference between the 

income tax that the company would 

have paid absent the program and the 

income tax the company paid under the 

program. Therefore, to calculate the 

benefit, we subtracted the amount of 

2006 income tax Navneet paid under the 

program from the amount of income tax 

Navneet would have paid absent the 

program. 

To calculate the net subsidy rate, we 

divided the benefit by Navneet’s total 

sales for POR. On this basis, we 

preliminarily calculated an ad valorem 

rate of 0.47 percent. 

II. Programs Preliminarily Determined 

Not To Be Used 

A. Programs Administered by the 

Government of India 

1. Duty Replenishment Certificate 

Scheme. 

2. Advance License Program. 

3. Export Processing Zones and 

Export Oriented Units. 

4. Target Plus Scheme. 

5. Export Processing Zones. 

6. Income Tax Exemption Scheme 

(Sections 10A, 10B, and 80HHC). 

7. Market Development Assistance. 

8. Status Certificate Program. 

9. Market Access Initiative. 

10. Loan guarantees from the GOI. 

11. Exemption of Export Credit from 

Interest Taxes. 

12. Pre and Post-shipment Export 

Financing. 

B. Programs Administered by the State 

Governments 

State Government of Gujarat 

Programs: 

1. State Government of Gujarat 

Provided Tax Incentives. 

State Government of Maharashtra 

Programs: 

2. Sales Tax Program from 

Maharashtra. 

3. Electricity Duty Exemptions Under 

the State Government of Mahatrashtra’s 

(SGM) Package Scheme of Incentives of 

1993. 

4. Refunds of Octroi Under the PSI of 

1993, Maharashtra Industrial Policy 

(MIP of 2001) and Maharashtra 

Industrial Policy (MIP of 2006). 

5. Infrastructure Subsidies to Mega 

Projects. 

6. Land for Less than Adequate 

Remuneration (for firms operating in 

areas outside of the Bombay and Pune 

metropolitan areas). 

7. Loan Guarantees Based on Octroi 

Refunds by the SGM. 

Preliminary Results of Review 

In accordance with 19 CFR 

351.221(b)(4)(i), we have calculated a 

subsidy rate for Navneet for the period 

February 15, 2006, through December 

31, 2006. We preliminarily determine 

the total estimated net countervailable 

subsidy rate for Navneet is 8.75 percent 

ad valorem for 2006. 

If the final results of this review 

remain the same as these preliminary 

results, the Department intends to issue 

assessment instructions to U.S. Customs 

and Border Protection (CBP) 15 days 

after the date of publication of the final 

results of review. We will instruct CBP 

to collect cash deposits for Navneet at 

the CVD rate indicated above of the Free 

On Board (F.O.B.) invoice price on all 

shipments of the subject merchandise 

entered, or withdrawn from warehouse, 

for consumption on or after the date of 

publication of the final results of this 

review. We will also instruct CBP to 

continue to collect cash deposits for 

non-reviewed companies at the most 

recent company-specific or countrywide rate applicable to the company. 

These deposit requirements, when 

imposed, shall remain in effect until 

further notice. 

Public Comment 

Pursuant to 19 CFR 351.224(b), the 

Department will disclose to parties to 

the proceeding any calculations 

performed in connection with these 

preliminary results not later than ten 

days after the public announcement of 

this notice. Pursuant to 19 CFR 

351.309(c)(ii), interested parties may 

submit written comments in response to 

these preliminary results within 30 days 

after the publication date of these 

preliminary results. Rebuttal briefs, 

limited to arguments raised in case 

briefs, must be submitted no later than 

five days after the time limit for filing 

case briefs, unless otherwise specified 

by the Department, pursuant to 19 CFR 

351.309(d)(1). Parties who submit 

argument in this proceeding are 

requested to submit with the argument: 

(1) A statement of the issues, (2) a brief 

summary of the argument, and (3) a 

table of statutes, regulations and case 

citied. Parties submitting case and/or 

rebuttal briefs are requested to provide 

the Department copies of the public 

version on disk. Case and rebuttal briefs 

must be served on interested parties in 

accordance with 19 CFR 351.303(f). 

Also, pursuant to 19 CFR 351.310(c), 

within 30 days of the date of publication 

of this notice, interested parties may 

request a public hearing on arguments 

to be raised in the case and rebuttal 

briefs. Unless the Secretary specifies 

otherwise, the hearing, if requested, will 

be held two days after the date for 

submission of rebuttal briefs, that is, 37 

days after the date of publication of 

these preliminary results. 

Pursuant to section 751(a)(3)(A) of the 

Act and 19 CFR 351.213(h), the 

Department will publish the final 

results of this administrative review 

within 120 days after the publication 

date of preliminary results including the 

results of its analysis of arguments made 

in any case or rebuttal briefs. 

These preliminary results of review 

are issued and published in accordance 

with sections 751(a)(1) and 777(i)(1) of 

the Act and 19 CFR 351.221(b)(4). 

Dated: September 29, 2009. 

David M. Spooner, 

Assistant Secretary for Import 

Administration. 

[FR Doc. E8–23565 Filed 10–3–08; 8:45 am] 

BILLING CODE 3510–DS–P 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

Notice of Indirect Cost Rates for the 

Office of National Marine Sanctuaries 

for Fiscal Year 2006 

AGENCY: National Oceanic and 

Atmospheric Administration (NOAA), 

Commerce. 

ACTION: Notice of indirect cost rates for 

the Office of National Marine 

Sanctuaries for Fiscal Year 2006. 


jlentini on PROD1PC65 with NOTICES
Federal Register / Vol. 73, No. 194 / Monday, October 6, 2008 / Notices 58127 

SUMMARY: The National Oceanic and 

Atmospheric Administration’s 

(NOAA’s) Office of National Marine 

Sanctuaries (ONMS) is announcing the 

establishment of new indirect cost rates 

on the recovery of indirect costs for its 

component organizations involved in 

natural resource damage assessment and 

restoration activities for fiscal year (FY) 

2006. The indirect cost rates for this 

fiscal year and dates of implementation 

are provided in this notice. More 

information on these rates and the 

NMSP policy can be obtained from the 

address provided below. 

FOR FURTHER INFORMATION CONTACT: 

Harriet Sopher, 301–713–3125, ext. 271; 

(FAX: 301–713–0404; e-mail: 

Harriet.Sopher@noaa.gov. 

SUPPLEMENTARY INFORMATION: The 

mission of the ONMS with respect to 

Natural Resource Damage Assessment is 

to restore injuries to sanctuary resources 

caused by releases of hazardous 

substances or oil under the 

Comprehensive Environmental 

Response, Compensation, and Liability 

Act (CERCLA) (42 U.S.C., 9601 et seq.) 

or the Oil Pollution Act of 1990 (OPA) 

(33 U.S.C., 2701 et seq.), or physical 

injuries under the National Marine 

Sanctuaries Act (NMSA) (16 U.S.C., 

1431 et seq.). The NOAA ONMS 

consists of the following component 

organizations: Thirteen National Marine 

Sanctuaries and one National 

Monument within NOAP’s National 

Ocean Service. The ONMS conducts 

Natural Resource Damage Assessments 

(NRDA) as a basis for recovering 

damages from responsible parties and 

uses the funds recovered to restore 

injured sanctuary resources. 

When addressing NRDA incidents, 

the costs of the damage assessment are 

recoverable from responsible parties 

who are potentially liable for an 

incident. Costs include direct and 

indirect costs. Direct costs are costs for 

activities that are clearly and readily 

attributable to a specific output. In the 

context of the ONMS, outputs may be 

associated with damage assessment 

cases, or may be represented by other 

program products such as damage 

assessment regulations. In contrast, 

indirect costs reflect the costs for 

activities that collectively support the 

ONMS’s mission and operations. For 

example, indirect costs include general 

administrative support and traditional 

overheads. Although these costs may 

not be readily traced back to a specific 

direct activity, indirect costs may be 

allocated to direct activities using an 

indirect cost distribution rate. 

Consistent with standard Federal 

accounting requirements, the ONMS is 

required to account for and report the 

full costs of its programs and activities. 

Further, the ONMS is authorized by law 

to recover reasonable costs of damage 

assessment and restoration activities 

under CEROLA, OPA, and the NMSA. 

Within the constraints of these legal 

provisions and their regulatory 

applications, the ONMS has the 

discretion to develop indirect cost rates 

for its component organizations and 

formulate policies on the recover of 

indirect cost rates subject to its 

requirements. 

The ONMS Indirect Cost Effort 

In October 2002, the ONMS hired the 

public accounting firm Cotton & 

Company (C&C) to: (1) Evaluate the cost 

accounting system and allocation 

practices; (2) recommend the 

appropriate indirect cost allocation 

methodology; and, (3) determine the 

indirect cost rates for the organizations 

that comprise the ONMS. 

The ONMS requested an analysis of 

its indirect costs for fiscal year 2002. 

The goal was to develop the most 

appropriate indirect cost rate allocation 

methodology and rates for the ONMS 

component organizations. C&C has 

continued its assessment of the ONMS 

indirect cost rate system and structure 

annually from FY2002 through FY2006. 

C&C concluded that the cost 

accounting system and allocation 

practices of the ONMS component 

organizations are consistent with 

Federal accounting requirements. C&C 

also determined that the most 

appropriate indirect allocation method 

was the Direct Labor Cost Base for all 

ONMS component organizations. The 

Direct Labor Cost Base is computed by 

allocating total indirect costs over the 

sum of direct labor dollars plus the 

application of NOAA’s leave surcharge 

and benefits rates to direct labor. The 

indirect cost rates that C&C has 

computed for the ONNS component 

organizations were further assessed as 

being fair and equitable. A report on 

C&C’s effort, their assessment of the 

ONMS’s cost accounting system and 

practice, and their determination 

respecting the most appropriate indirect 

cost methodology and rates can be 

obtained from: Harriet Sopher, ONMS 

1305 East West Highway, Silver Spring, 

MD 20910. 

C&C reaffirmed that the Direct Labor 

Cost Base is the most appropriate 

indirect allocation method for the 

development of the FY 2006 indirect 

cost rates. 

The ONMS Indirect Cost Rates and 

Policies 

The ONMS will apply the indirect 

cost rates for FY 2006 as recommended 

by C&C for each of the ONMS 

component organizations as provided in 

the following table: 

ONMS component 

organization 

FY 2006 

indirect rate 

(percent) 

Office of National Marine 

Sanctuaries (ONMS) ......... 137.35 

ONMS Florida Keys National 

Marine Sanctuary 

(FKNMS) ........................... 216.43 

The FY 2006 rates identified in this 

policy will be applied to all damage 

assessment and restoration case costs 

incurred between October 1, 2005 and 

present, using the Direct Labor Cost base 

allocation methodology. The ONMS will 

use the FY 2006 rates for future fiscal 

years until year-specific rates can be 

developed. For cases that have been 

settled and for costs claims paid prior to 

the effective date of the fiscal year in 

question, the ONMS will not re-open 

any resolved matters for the purpose of 

applying the rates in this policy. For 

cases not settled and cost claims not 

paid prior to the effective date of the 

fiscal year in question, costs will be 

recalculated using the rates in this 

policy. 

Dated: September 25, 2008. 

Daniel J. Basta, 

Director, Office of National Marine 

Sanctuaries. 

[FR Doc. E8–23453 Filed 10–3–08; 8:45 am] 

BILLING CODE 3510–NK–M 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

RIN: 0648–XK87 

Gulf of Mexico Fishery Management 

Council; Public Meetings 

AGENCY: National Marine Fisheries 

Service (NMFS), National Oceanic and 

Atmospheric Administration (NOAA), 

Commerce. 

ACTION: Notice of a public meeting. 

SUMMARY: The Gulf of Mexico Fishery 

Management Council will convene a 

public meeting of the Ad Hoc 

Recreational Red Snapper Advisory 

Panel (AP). 

DATES: The meeting will convene at 9 

a.m. on Monday, October 20, 2008 and 

conclude no later than 3 p.m. on 

Tuesday, October 21, 2008. 


jlentini on PROD1PC65 with NOTICES