WHILE THE OTHER TWO ARE NOT , AND THUS HAVE TO BUY SEMI-FINISHED RAW MATERIALS , WITH THE RESULT THAT THE INCIDENCE OF INDIRECT TAXATION FOR THESE LATTER FIRMS IS HIGHER THAN FOR THE FIRST FIRM THEREBY ENTITLING THEM TO RECEIVE A HIGHER EXPORT REBATE UNDER THE PROVISIONS RELATING TO THE PHYSICAL INCORPORATION OF PRODUCTS IN EXPORTED GOODS ;
WHEREAS IT IS , THEREFORE , APPROPRIATE TO ESTABLISH A WEIGHTED AVERAGE LEVEL OF SUBSIDY ;
WHEREAS ON THIS BASIS THE COMMISSION CONSIDERS THAT THE SPANISH EXPORTERS OF SEAMLESS TUBES ARE ENTITLED TO RECEIVE AN EXPORT REBATE EQUAL TO 2.75 % OF THE EXPORT PRICE , BUT THAT THE REBATE RECEIVED IN EXCESS OF THIS AMOUNT , EQUAL TO 11.75 % OF THE EXPORT PRICE , CANNOT BE CONSIDERED TO BE A NON-COUNTERVAILABLE EXPORT REBATE ;
WHEREAS , WITH REGARD TO THE ELEMENTS AFFECTING THE DETERMINATION OF INJURY , NO NEW INFORMATION WAS RECEIVED NOR FURTHER ARGUMENTS ADVANCED WHICH COULD HAVE ALTERED THAT DETERMINATION ;
WHEREAS , THEREFORE , THE FACTS AS FINALLY ESTABLISHED SHOW THAT , DUE CONSIDERATION HAVING BEEN GIVEN TO THE OTHER FACTORS HAVING A BEARING ON THE SITUATION OF THIS INDUSTRY , THE IMPORTS IN QUESTION ARE CAUSING OR THREATENING TO CAUSE MATERIAL INJURY TO THE COMMUNITY INDUSTRY CONCERNED ;
WHEREAS , IN THESE CIRCUMSTANCES , THE PROTECTION OF THE COMMUNITY ' S INTERESTS CALLS FOR THE IMPOSITION OF A DEFINITIVE COUNTERVAILING DUTY IN RESPECT OF CERTAIN SEAMLESS STEEL TUBES OF NON-ALLOY STEEL ORIGINATING IN SPAIN AND FOR THE DEFINITIVE COLLECTION OF THE AMOUNTS SECURED BY WAY OF PROVISIONAL DUTY ;
WHEREAS AS REGARDS THE QUESTION OF THE EXISTENCE OF DUMPING THE COMMISSION IS STILL CONTINUING ITS INVESTIGATION AND WILL TAKE APPROPRIATE MEASURES IN DUE COURSE ;
WHEREAS , ACCORDING TO THE INFORMATION AVAILABLE , THE EXPORT TAX REBATE IS PAID BY REFERENCE TO THE FOB PRICE WHERE THE GOODS LEAVE SPAIN BY SHIP , BY REFERENCE TO THE PRICE FREE ON RAIL TRUCK SPANISH FRONTIER IN THE CASE OF GOODS LEAVING SPAIN BY RAIL , AND BY REFERENCE TO THE EX-WORKS PRICE IN THE CASE OF GOODS LEAVING SPAIN BY ROAD ; WHEREAS NO TAX REBATE IS GRANTED IN RESPECT OF COMMISSIONS PAID TO EXPORTERS ' AGENTS IN THE COMMUNITY ; WHEREAS THESE FACTORS MUST BE TAKEN INTO ACCOUNT IN THE DETERMINATION OF THE AMOUNT OF COUNTERVAILING DUTY TO BE LEVIED ;
WHEREAS THE AMOUNT OF THE DEFINITIVE COUNTERVAILING DUTY SHOULD BE FIXED AT 11.75 % OF THE RELEVANT EXPORT PRICE AS ABOVE , DUE ACCOUNT BEING TAKEN OF ANY COMMISSION PAID ,
HAS ADOPTED THIS REGULATION :
ARTICLE 1
1 . A DEFINITIVE COUNTERVAILING DUTY IS HEREBY IMPOSED ON SEAMLESS STEEL TUBES OF NON-ALLOY STEELS FALLING WITHIN SUBHEADINGS EX 73.18 A AND EX 73.18 C OF THE COMMON CUSTOMS TARIFF , CORRESPONDING TO NIMEXE CODES EX 73.18-13 , 23 , 27 , 28 , 72 AND 74 , ORIGINATING IN SPAIN .
2 . THE AMOUNT OF THE DEFINITIVE COUNTERVAILING DUTY SHALL BE EQUAL TO