United States Court of International Trade December 22, 1983, Court No. 75-9-02467 (Michelin Tire Corp. v. United States)

Watson, Judge:

In this opinion the Court, for the third time, approaches the question of the valuation of certain cash grants received by Michelin Canada, a tire producer. These grants were part of the basis for the assessment of countervailing duties on x-radial steel belted tires produced by Michelin Canada and imported by plaintiff, Michelin Tire Corporation.