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INTERNATIONAL LIGHT METALS v. U.S.

No. 99-1032.

194 F.3d 1355 (1999)

INTERNATIONAL LIGHT METALS, A DIVISION OF MARTIN MARIETTA TECHNOLOGIES, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 25, 1999.

Attorney(s) appearing for the Case

Joseph B. Tompkins, Jr., Sidley & Austin, of Washington, DC, argued for plaintiff-appellant. With him on the brief was Frank R. Volpe. Of counsel on the brief was Donald F. Beach, of Falls Church, Virginia.

Mikki Graves Walser, Attorney, Civil Division, Commercial Litigation Branch, International Trade Field Office, Department of Justice, of New York, New York, argued for defendant-appellee. With her on the brief were David W. Ogden, Acting Assistant Attorney General; and David M. Cohen, Director, Civil Division, Commercial Litigation Branch, Department of Justice, of Washington, DC. Also on the brief was Joseph I. Liebman, Attorney in Charge, International Trade Field Office.

Before PLAGER, CLEVENGER, and SCHALL, Circuit Judges.

SCHALL, Circuit Judge.

During the period between October of 1985 and November of 1987, International Light Metals ("ILM") paid duties for importing a commercially pure form of titanium called "titanium sponge." Thereafter, upon exporting articles manufactured with titanium, it filed claims of manufacturing substitution drawback pursuant to 19 U.S.C. § 1313(b).1 After initially granting all...

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