OPINION AND ORDER
RESTANI, Judge:
Plaintiffs, two Brazilian steel companies, Companhia Siderurgica Paulista S.A. (COSIPA) and Companhia Siderurgica Nacional S.A. (CSN), bring this action under section 516A of the Tariff Act of 1930, as amended, 19 U.S.C. § 1516a, contesting the final results of an administrative review of a countervailing duty order by the United
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