Eregli Demir ve Celik Fabrikalari T.A.S. v. United States

Slip Op. 19-135 UNITED STATES COURT OF INTERNATIONAL TRADE

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DISCUSSION I. Duty Drawback and Circumstance of Sale Adjustments A. Commerce’s Duty Drawback Calculation Methodologies Prior to Erdemir II 7RGHWHUPLQHZKHWKHUWKHVXEMHFWPHUFKDQGLVHLVEHLQJVROGDWOHVVWKDQIDLU YDOXH&RPPHUFHFRPSDUHVWKHH[SRUWSULFH RUFRQVWUXFWHGH[SRUWSULFH 6 RIWKHVXEMHFW PHUFKDQGLVHWRLWVQRUPDOYDOXHSee generally  86&†† et seq. *HQHUDOO\ DQDQWLGXPSLQJGXW\LVWKHDPRXQWE\ZKLFKWKHQRUPDOYDOXHRIDSURGXFW—W\SLFDOO\LWV SULFHLQWKHH[SRUWLQJFRXQWU\—H[FHHGVH[SRUWSULFH, DVDGMXVWHG See id†2QH RIWKHDGMXVWPHQWV&RPPHUFHPDNHVWRH[SRUW SULFHSXUVXDQWWR 86&†D F  LVNQRZQDVWKH³GXW\GUDZEDFNDGMXVWPHQW´ 6SHFLILFDOO\&RPPHUFHLVWRLQFUHDVH H[SRUWSULFH E\³WKHDPRXQWRIDQ\ LPSRUWGXWLHVLPSRVHGE\WKHFRXQWU\RIH[SRUWDWLRQ ZKLFKKDYHEHHQUHEDWHGRUZKLFKKDYHQRWEHHQFROOHFWHGE\UHDVRQRIWKH H[SRUWDWLRQRIWKHVXEMHFWPHUFKDQGLVHWRWKH8QLWHG6WDWHV´Id. † D F  % 7KLV VWDWXWRU\DGMXVWPHQWLVLQWHQGHGWRSUHYHQWWKHGXPSLQJPDUJLQIURPEHLQJLQFUHDVHG E\ LPSRUWWD[HVWKDWDUHLPSRVHGRQ LQSXWV XVHGWRSURGXFHVXEMHFWPHUFKDQGLVHLIWKRVH LPSRUWWD[HVDUHUHEDWHGRUH[HPSWHGIURPSD\PHQWZKHQWKHVXEMHFWPHUFKDQGLVHLV H[SRUWHGWRWKH8QLWHG6WDWHVSee Saha Thai Steel Pipe (Public) Co. Ltd. v. United States)G )HG&LU Wheatland Tube Co. v. United States, 30

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