CIT Upholds Decision Not to Treat Interest on Unpaid AD Duties as Selling Expense
The Court of International Trade on Oct. 10 sustained the Commerce Department's decision not to treat interest accrued on respondent Koehler Paper's unpaid antidumping duties as an indirect selling expense in the 2021-22 AD review of thermal paper from Germany.…
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Judge Gary Katzmann said interest accrued on sales made prior to the review period doesn't qualify for either the statutory or regulatory definition of an indirect selling expense, since the interest doesn't relate to the sale of "subject merchandise," namely merchandise sold during the review period. The judge added that a prior CIT decision upholding the treatment of interest on AD duties as an indirect selling expense didn't directly consider whether such interest met the statutory or regulatory definition of an indirect selling expense.