OPINION
RESTANI, Judge.
On April 22, 1986, the United States Department of Commerce, International Trade Administration (ITA) issued a final affirmative countervailing duty determination in Oil Country Tubular Goods from Canada, 51 Fed.Reg. 15,037 (Apr. 22, 1986). On May 4, 1988, this court remanded the action to ITA because ITA, in choosing a period over which to allocate the bounty or grant received by Ipsco, "failed to provide a non-arbitrary basis...
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