Polyethylene Terephthalate Film, Sheet, and Strip From India: Final Results of Countervailing Duty Administrative Review; 2023

DEPARTMENT OF COMMERCE

International Trade Administration

[C-533-825]

Polyethylene Terephthalate Film, Sheet, and Strip From India: Final Results of Countervailing Duty Administrative Review; 2023

AGENCY:

Enforcement and Compliance, International Trade Administration, Department of Commerce.

SUMMARY:

The U.S. Department of Commerce (Commerce) determines that countervailable subsidies were provided to producers and exporters of polyethylene terephthalate film, sheet, and strip (PET film) from India during the period of review (POR) January 1, 2023, through December 31, 2023.

DATES:

Applicable July 13, 2026.

FOR FURTHER INFORMATION CONTACT:

Dusten Hom or Suresh Maniam, AD/CVD Operations, Office I, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-5075 or (202) 482-0176, respectively.

SUPPLEMENTARY INFORMATION:

Background

On January 8, 2026, Commerce published in the

Federal Register

the

Preliminary Results

of this administrative review and invited comments from interested parties.

1

On May 7, 2026, Commerce extended the deadline for issuing the final results by 60 days.

2

Accordingly, the deadline for these final results is now July 7, 2026.

1

See Polyethylene Terephthalate Film, Sheet, and Strip from India: Preliminary Results and Recission, in Part, of Countervailing Duty Administrative Review; 2023,

91 FR 672 (January 8, 2026) (

Preliminary Results

), and accompanying Preliminary Decision Memorandum.

2

See Memorandum, “Extension of Deadline for Final Results of Countervailing Duty Administrative Review,” dated May 7, 2026.

For a complete description of the events that occurred since the

Preliminary Results, see

the Issues and Decision Memorandum.

3

The Issues and Decision Memorandum is a public document and is on file electronically ACCESS. ACCESS is available to registered users at

https://access.trade.gov.

In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at

https://access.trade.gov/frnotices.

3

See

Memorandum, “Issues and Decision Memorandum for the Final Results of the Administrative Review of the Countervailing Duty Order on Polyethylene Terephthalate Film, Sheet, and Strip from India; 2023,” dated concurrently with, and hereby adopted by, this notice (Issues and Decision Memorandum).

Scope of the Order

The merchandise covered by the

Order

is PET Film. For a full description of the scope of the order,

see

the Issues and Decision Memorandum.

Analysis of Comments Received

All issues raised by the interested parties in their case and rebuttal briefs are addressed in the Issues and Decision Memorandum. The topics discussed and the issues raised by parties to which we responded in the Issues and Decision Memorandum are listed in the appendix to this notice.

Changes Since the Preliminary Results

Based on our analysis of comments received from interested parties, we made certain changes to the net countervailable subsidy rates calculated for Cosmo First Limited (Cosmo) and JPFL Films Private Ltd. (JPFL). For a discussion of these changes,

see

the Issues and Decision Memorandum.

Methodology

Commerce conducted this review in accordance with section 751(a)(1)(A) of the Tariff Act of 1930, as amended (the

Act). For each of the subsidy programs found to be countervailable, we find that there is a subsidy,

i.e.,

a government-provided financial contribution that gives rise to a benefit to the recipient, and that the subsidy is specific. For a full description of the methodology underlying all of Commerce's conclusions, including our reliance, in part, on facts otherwise available, including adverse facts available, pursuant to sections 776(a) and (b) of the Act,

see

the Issues and Decision Memorandum.

Final Results of Review

Commerce determines that the following net countervailable subsidy rates exist for the period January 1, 2023, through December 31, 2023:

4

Commerce finds the following company to be cross-owned with Cosmo First Limited: Cosmo Speciality Chemicals Private Limited.

5

Commerce finds the following company to be cross-owned with JPFL Films Private Ltd.: Jindal Poly Films Limited.

Producer/exporter

Subsidy rate

(percent

ad valorem

)

Cosmo First Limited

4

10.07

JPFL Films Private Ltd.

5

135.38

Disclosure

Commerce intends to disclose the calculations performed in connection with these final results of review to interested parties within five days after public announcement of the final results or, if there is no public announcement, within five days of the date of publication of the notice of final results in the

Federal Register

, in accordance with 19 CFR 351.224(b).

Assessment

In accordance with section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(2), Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, countervailing duties on all appropriate entries covered by this review. Commerce intends to issue assessment instructions to CBP no earlier than 35 days after publication of the final results of this review in the

Federal Register

. If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired (

i.e.,

within 90 days of publication).

Cash Deposit Requirements

In accordance with section 751(a)(1) of the Act, Commerce also intends to instruct CBP to collect cash deposits of estimated countervailing duties in the amounts shown above for the companies listed above for shipments of subject merchandise entered, or withdrawn from warehouse, for consumption on or after the date of publication of these final results of review. For all non-reviewed firms, we will instruct CBP to continue to collect cash deposits of estimated countervailing duties at the all-others rate or the most recent company-specific rate applicable to the company, as appropriate. These cash deposit requirements, when imposed, shall remain in effect until further notice.

Administrative Protective Order (APO)

This notice also serves as a final reminder to parties subject to an APO of their responsibility concerning the destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3). Timely written notification of the return or destruction of APO materials or conversion to judicial protective order, is hereby requested. Failure to comply with the regulations and terms of an APO is a violation subject to sanction.

Notification to Interested Parties

The final results are issued and published in accordance with sections 751(a)(1) and 777(i)(1) of the Act and 19 CFR 351.221(b)(5).

Dated: July 7, 2026.

Christopher Abbott,

Deputy Assistant Secretary for Policy and Negotiations, performing the non-exclusive functions and duties of the Assistant Secretary for Enforcement and Compliance.

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the

Order

IV. Changes Since the

Preliminary Results

V. Subsidies Valuation

VI. Use of Facts Otherwise Available and Application of Adverse Inferences

VII. Analysis of Programs

VIII. Discussion of the Issues

Comment 1: Whether Commerce Correctly Countervailed Subsidies Used in the Production of Non-Subject Merchandise

Comment 2: Whether the Remission of Duties and Taxes on Export Products (RoDTEP) Program Is Countervailable

Comment 3: Whether the Status Holder Incentive Scrip (SHIS) Conferred a Benefit During the POR

Comment 4: Whether the Pre-Shipment and Post-Shipment Export Financing Program Confers a Benefit

Comment 5: Whether Commerce had Information on the Record Regarding an Unreported Parent Company

IX. Recommendation

[FR Doc. 2026-14029 Filed 7-10-26; 8:45 am]

BILLING CODE 3510-DS-P