
    Timken Co., plaintiff v. United States, defendant, and NTN Bearing Corp. of America, American NTN Bearing Manufacturing Corp., NTN Corp., Koyo Seiko Co., Ltd., Koyo Corp. of U.S.A., NSK Ltd., and NSK Corp., defendant-intervenors
    Court No. 92-03-00161
    (Dated February 10, 1995)
   JUDGMENT

Tsoucalas, Judge:

This Court, having received and reviewed the Department of Commerce, International Trade Administration’s Final Results of Redetermination Pursuant to Court Remand, The Timken Company v. United States, Slip Op. 94-141 (September 14,1994) (“Remand Results”), and all the responses to the Remand Results submitted by the parties; having considered the argument of NTN that this Court should not affirm the Remand Results because there are uncompleted remands of other cases involving the final results subject to Timken’s review and because these later remands will change the subject remand; having determined that the practice of this Court is to complete each remand as it occurs and that NTN has offered no reason why that practice should be changed; having considered Koyo’s argument that this Court should not affirm the treatment of the VAT adjustment because it was not tax neutral and because the VAT rate was applied to final net price; having determined that the treatment to which Koyo objects was specifically approved by this Court in Federal-Mogul Corp. v. United States, 17 CIT 1093, 1096-97, 834 F. Supp 1391, 1396-97 (1993); and having therefore determined that all the comments submitted by the parties are without merit, it is hereby

Ordered that the Remand Results filed by the Department of Commerce, International Trade Administration, are affirmed, and it is further

Ordered that since all other issues have been decided, this case is dismissed.  