Commerce Amends Final Results in PET Film Duty Review Following Settlement with Jindal Poly Films
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On February 10, 2026, the U.S. Department of Commerce issued amended final results in the administrative review of countervailing duties on polyethylene terephthalate (PET) film, sheet, and strip from India. This action follows a settlement with Jindal Poly Films Limited.
The original final results were published on January 29, 2024. In those results, Commerce assigned Jindal a subsidy rate of 116.96% for the 2021 review period.
The period of review (POR) covered January 1, 2021, through December 31, 2021.
After publication of the final results, Jindal filed a lawsuit with the U.S. Court of International Trade (CIT). The company challenged Commerce’s findings. Jindal disputed three main issues: the denial of its extension request, Commerce’s use of adverse facts available (AFA), and the choice of rate used under AFA.
On August 1, 2025, the CIT ordered Commerce to reconsider its final results.
On January 28, 2026, a settlement agreement was reached between the United States and Jindal. The CIT approved a stipulated judgement on January 29, 2026.
Under the settlement, revised assessment rates were agreed.
Commerce will instruct U.S. Customs and Border Protection (CBP) to assess countervailing duties as follows:
- 10.51% for entries made between January 1, 2021, and May 16, 2021.
- 11.67% for entries made between May 17, 2021, and December 31, 2021.
These rates apply to all PET film entries produced and exported by Jindal during the POR.
The cash deposit rate for Jindal will not change. It is based on a newer review that set a current rate.
Commerce issued the amended final results under section 516(a)(e) of the Tariff Act of 1930.
This action is recorded in the Federal Register under document number 2026-02633.
For additional information, contact Theodore Pearson at the U.S. Department of Commerce, Enforcement and Compliance, telephone (202) 482-2631.
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