Color Television Receivers, Except for Video Monitors, From Taiwan; Amended Final Results of Antidumping Duty Administrative Review Pursuant to Court Remand

摘要

On September 19, 1996, in the case of Zenith Electronics Corporation v. United States, AOC International, Inc. et al., Consolidated Court No. 87 F.3d 426 (Fed. Cir. 1996) (Zenith), the United States Court of International Trade (CIT) affirmed the Department of Commerce's (the Department) results of redetermination on remand demand September 3, 1996. On February 12, 1996, the Court of Appeals for the Federal Circuit (CAFC) upheld the Department's methodology for determining direct and indirect warranty expenses for purposes of making a circumstance-of- sale (COS) adjustment in calculating AOC International Inc.'s (AOC) final margin for the first administrative review of color television receivers, except for video monitors, from Taiwan, for the period October 19, 1983 through March 31, 1985 (see Color Television Receivers, Except for Video Monitors, from Taiwan; Final Results of Antidumping Duty Administrative Review, (CTVs from Taiwan) 51 FR 46895 (1986). Subsequently, the CAFC remanded the case to the CIT for recalculation of dumping margins in a manner consistent with the CAFC's affirmation in Zenith of the Department's definition of ``direct'' as those expenses that vary with th