Paul Muller Industrie GmbH & Co. v. United States

OPINION

WALLACH, Judge.

I

Introduction

Timken U.S. Corporation (“Timken”) moves for reconsideration of the court’s decision in Paul Muller Industrie GmbH & Co. v. United States, 435 F.Supp.2d 1241, 1245-47 (CIT 2006), that Commerce properly adjusted U.S. indirect selling expenses for an amount reflecting currency exchange gains on transactions between the U.S. affiliate and the parent company. Timken U.S. Corporation’s Motion for Reconsideration (“Timken’s Motion”) at 1. The court has jurisdiction pursuant to 28 U.S.C. § 1581(c) (2004).

II

Background

In Paul Muller Industrie GmbH & Co. v. United…