[Federal Register Volume 66, Number 35 (Wednesday, February 21, 2001)]
[Notices]
[Pages 10999-11000]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-4287]


-----------------------------------------------------------------------

DEPARTMENT OF COMMERCE

International Trade Administration

[C-533-063]


Certain Iron-Metal Castings From India: Notice of Court Decision

AGENCY: Import Administration, International Trade Administration, 
Department of Commerce.

ACTION: Notice of court decision.

-----------------------------------------------------------------------

SUMMARY: On January 24, 2001, the United States Court of International 
Trade (CIT) affirmed the International Trade Administration's remand 
determination regarding the calculation of subsidies provided under 
section 80HHC of India's Income Tax Act.

EFFECTIVE DATE: February 21, 2001.

FOR FURTHER INFORMATION CONTACT: Robert Copyak, Office of AD/CVD 
Enforcement VI, Group II, Import Administration, International Trade 
Administration, U.S. Department of Commerce, 14th Street and 
Constitution Avenue, NW., Washington, DC 20230; telephone: (202) 482-
2786.

SUPPLEMENTARY INFORMATION:

Background

    Under section 80HHC of India's Income Tax Act, exporters of iron-
metal castings are eligible to claim tax exemptions based on their 
export profits. In Certain Iron-Metal Castings From India; Final 
Results of Countervailing Duty Administrative Review, 60 Fed. Reg. 
44,843 (Aug. 29, 1995) (the 1991 period of review), the Department 
calculated these subsidies without adjusting for other subsidies 
received under India's International Price Reimbursement Scheme (IPRS) 
and India's Cash Compensatory Support Scheme (CCS). In Kajaria Iron 
Castings Pvt. Ltd., et al. v. United States, Slip Op. 00-147 (CIT Nov. 
9, 2000), the court remanded the final results of the 1991 
administrative review and directed the Department to recalculate these 
subsidies by subtracting IPRS rebates and CCS rebates from taxable 
income before determining any section 80HHC benefit. The Department's 
subsequent remand determination reflected the Court's instructions and 
was affirmed in Kajaria Iron Castings Pvt. Ltd, et al. v. United 
States, Slip Op. 01-5 (CIT Jan. 24, 2001).

[[Page 11000]]

    In its decision in Timken Co. v. United States, 893 F.2d 337 (Fed. 
Cir. 1990) (Timken), the United States Court of Appeals for the Federal 
Circuit held that, pursuant to 19 USC section 1516a(e), the Department 
must publish a notice of a court decision which is not ``in harmony'' 
with a Department determination, and must suspend liquidation of 
entries pending a ``conclusive'' court decision. The CIT's opinion in 
Kajaria Iron Castings Pvt. Ltd, et al. v. United States, Slip Op. 01-5 
(CIT Jan. 24, 2001), constitutes a decision not in harmony with the 
Department's final affirmative results of countervailing duty 
administrative review. Publication of this notice fulfills the Timken 
requirement.
    Accordingly, the Department will continue to suspend liquidation 
pending the expiration of the period of appeal, or, if appealed, upon a 
``conclusive'' court decision.

    Dated: February 13, 2001.
Holly A. Kuga,
Acting Deputy Assistant Secretary for Import Administration.
[FR Doc. 01-4287 Filed 2-20-01; 8:45 am]
BILLING CODE 3510-DS-P