# Certain Lined Paper Products From India: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2023-2024
**AGENCY:**
Enforcement and Compliance, International Trade Administration, Department of Commerce.
**SUMMARY:**
The U.S. Department of Commerce (Commerce) preliminarily determines that certain lined paper products (lined paper) from India was sold in the United States at prices below normal value during the period of review (POR), September 1, 2023, through August 31, 2024. Additionally, Commerce is rescinding this administrative review with respect to certain companies. We invite interested parties to comment on these preliminary results.
**DATES:**
Applicable February 26, 2026.
**FOR FURTHER INFORMATION CONTACT:**
Patrick Barton, AD/CVD Operations, Office III, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-0012.
**SUPPLEMENTARY INFORMATION:**
**Background**
On September 28, 2006, Commerce published the antidumping duty (AD) order on lined paper from India. [^1] On September 3, 2024, we published in the *Federal Register* a notice of opportunity to request an administrative review of the *Order.*[^2] On October 17, 2024, pursuant to section 751(a)(1) of the Tariff Act of 1930, as amended (the Act), Commerce initiated an administrative review of the *Order* covering ten entities. [^3] On December 9, 2024, Commerce tolled certain deadlines in this administrative proceeding by 90 days. [^4] On August 11, 2025, Commerce extended the deadline for these preliminary results to October 2, 2025. [^5] On September 12, 2025, Commerce further extended the deadline for these preliminary results to December 19, 2025. [^6] Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days. [^7] Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days. [^8] Accordingly, the deadline for these preliminary results is now February 25, 2026.
[^1]*See Notice of Amended Final Determination of Sales at Less Than Fair Value: Certain Lined Paper Products from the People's Republic of China; Notice of Antidumping Duty Orders: Certain Lined Paper Products from India, Indonesia and the People's Republic of China; and Notice of Countervailing Duty Orders: Certain Lined Paper Products from India and Indonesia,* 71 FR 56949 (September 28, 2006) ( *Order* ).
[^2]*See Antidumping or Countervailing Duty Order, Finding, or Suspended Investigation; Opportunity to Request Administrative Review and Join Annual Inquiry Service List,* 89 FR 71254 (September 3, 2024).
[^3]*See Initiation of Antidumping and Countervailing Duty Administrative Reviews,* 89 FR 83644, 83646 (October 17, 2024) ( *Initiation Notice* ).
[^4]*See* Memorandum, “Tolling of Deadlines for Antidumping and Countervailing Duty Proceedings,” dated December 9, 2024.
[^5]*See* Memorandum, “Extension of Deadline for Preliminary Results of Antidumping Duty Administrative Review,” dated August 11, 2025.
[^6]*See* Memorandum, “Second Extension of Deadline for Preliminary Results of Antidumping Duty Administrative Review,” dated September 12, 2025.
[^7]*See* Memorandum, “Deadlines Affected by the Shutdown of the Federal Government,” dated November 14, 2025.
[^8]*See* Memorandum, “Tolling of all Case Deadlines,” dated November 24, 2025.
For a complete description of the events that followed the initiation of this review, *see* the Preliminary Decision Memorandum. [^9] A list of topics discussed in the Preliminary Decision Memorandum is attached as Appendix I to this notice. The Preliminary Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered users at *https://access.trade.gov.* In addition, a complete version of the Preliminary Decision Memorandum can be accessed directly at *https://access.trade.gov/public/FRNoticesListLayout.aspx.*
[^9]*See* Memorandum, “Decision Memorandum for the Preliminary Results of Antidumping Duty Administrative Review: Certain Lined Paper Products from India; 2023-2024,” dated concurrently with, and hereby adopted by, this notice (Preliminary Decision Memorandum).
**Scope of the Order**
The products covered by this *Order* are lined paper from India. A full description of the scope of the *Order* is contained in the Preliminary Decision Memorandum.
**Rescission of Review, in Part**
As noted above, we initiated this review with respect to ten companies. [^10] During the course of the review, we selected two mandatory respondents, Lotus Global Private Limited and Navneet Education Ltd. (Navneet). [^11] Furthermore, we have preliminarily collapsed Lotus Global Private Limited and its affiliate LGPL Paper Industries Private Limited, and have treated these companies as a single entity (collectively, Lotus Global). [^12] Consequently, there are eight companies upon which a review was requested and which were not selected for individual examination.
[^10]*See Initiation Notice,* 89 FR at 83646.
[^11]*See* Memorandum, “Respondent Selection,” dated November 13, 2024.
[^12]*See* Preliminary Decision Memorandum at section “Affiliaton and Single Entity Treatment.”
Pursuant to 19 CFR 351.213(d)(3), Commerce will rescind an administrative review when there are no reviewable suspended entries. Based on our analysis of U.S. Customs and Border Protection (CBP) information, four companies listed in the *Initiation Notice* had no entries of subject merchandise during the POR. On February 20, 2025, we notified parties of our intent to rescind this administrative review with respect to the four companies that had no reviewable suspended entries during the POR. [^13] No party to the proceeding provided comments on our Intent to Rescind Memorandum. As a result, we are rescinding this review, in part, with respect to the four entities which had no entries during the POR, and for which withdrawal requests were not previously received from all parties requesting review. [^14] Therefore, we are rescinding this review, in part, with respect to a total of four companies. [^15]
[^13]*See* Memorandum, “Notice of Intent to Rescind Review, In Part,” dated February 20, 2025 (Intent to Rescind Memorandum).
[^14]*See* Appendix II.
[^15]*Id.*
**Methodology**
Commerce is conducting this review in accordance with section 751(a)(1)(B) of the Act. Export price was calculated in accordance with section 772 of the Act. Normal value was calculated in accordance with section 773 of the Act. For a full description of the methodology underlying our conclusions, *see* the Preliminary Decision Memorandum.
**Rate for Non-Examined Companies**
The Act and Commerce's regulations do not directly address the establishment of a rate to be applied to individual companies not selected for examination when Commerce limits its examination in an administrative review pursuant to section 777A(c)(2) of the Act. Generally, Commerce looks to section 735(c)(5) of the Act, which provides instructions for calculating the all-others rate in a market economy investigation, for guidance when calculating the rate for companies which were not selected for individual review in an administrative review. Under section 735(c)(5)(A) of the Act, the all-others rate is normally “an amount equal to the weighted average of the estimated weighted-average dumping margins established for exporters and producers individually investigated, excluding any zero or *de minimis* margins, and any margins determined entirely {on the basis of facts available}.” Section 735(c)(5)(B) of the Act provides that, where all rates are zero, *de minimis,* or based entirely on facts available, Commerce may use “any reasonable method” for assigning the rate to all other respondents.
In this administrative review, we preliminarily calculated estimated weighted-average dumping margins for Lotus Global and Navneet that are not zero, *de minimis,* or based entirely on facts otherwise available. Thus, in accordance with section 735(c)(5)(B) of the Act, we are preliminarily assigning to the companies not individually examined a margin of 1.58 percent, which is the weighted average of the estimated weighted-average dumping margins calculated for Lotus Global and Navneet based on publicly ranged U.S. sales values. [^16] The companies not selected for individual examination are listed in Appendix III.
[^16] With two respondents under examination, Commerce normally calculates: (A) a weighted-average of the estimated weighted-average dumping margins calculated for the examined respondents; (B) a simple average of the estimated weighted-average dumping margins calculated for the examined respondents; and (C) a weighted-average of the estimated weighted-average dumping margins calculated for the examined respondents using each company's publicly-ranged U.S. sales values for the merchandise under consideration. Commerce then compares (B) and (C) to (A) and selects the rate closest to (A) as the most appropriate rate for all other producers and exporters. *See, e.g., Ball Bearings and Parts Thereof from France, Germany, Italy, Japan, and the United Kingdom: Final Results of Antidumping Duty Administrative Reviews, Final Results of Changed-Circumstances Review, and Revocation of an Order in Part,* 75 FR 53661, 53662 (September 1, 2010), and accompanying Issues and Decision Memorandum at Comment 1. As complete publicly ranged sales data were available, Commerce based the rate for the non-examined companies on the publicly ranged sales data of the mandatory respondents. *See* Preliminary Decision Memorandum at “Companies Not Selected For Individual Examination;” *see also* Memorandum, “Calculation of Margin for Respondents Not Selected for Individual Examination,” dated concurrently with this notice.
**Preliminary Results of Review**
As a result of this review, we preliminarily determine the following estimated weighted-average dumping margins exist for the period September 1, 2023, through August 31, 2024:
| Producer/exporter | Weighted- |
| --- | --- |
| Lotus Global Private Limited/LGPL Paper Industries Private Limited | 5.29 |
| Navneet Education Ltd | 0.61 |
| Non-Individually Examined Companies | 1.58 |
**Verification**
[^17]*See* Appendix III.
Commerce received a timely request from the petitioner [^18] to verify the information submitted in this administrative review, pursuant to 19 CFR 307(b)(1)(iv). [^19] As provided in section 782(i)(3) of the Act, Commerce intends to verify information reported by Navneet prior to issuing the final results of this administrative review.
[^18] The petitioner is the Association of American School Paper Suppliers, and its individual members.
[^19]*See* Petitioner's Letter, “Request for Verification,” dated January 27, 2025.
**Disclosure**
Commerce intends to disclose the calculations performed to interested parties in this review within five days of any public announcement, or if there is no public announcement, within five days of the date of publication of this notice in the *Federal Register* , in accordance with 19 CFR 351.224(b).
**Public Comment**
Interested parties may submit case briefs no later than seven days after the date on which the verification report is issued in this administrative review. [^20] Rebuttal briefs, limited to issues raised in the case briefs, may be filed no later than five days after the date for filing case briefs. [^21] Interested parties who submit case briefs or rebuttal briefs in this proceeding must submit: (1) a table of contents listing each issue; and, (2) a table of authorities. [^22]
[^20]*See* 19 CFR 351.309(c)(1)(ii).
[^21]*See* 19 CFR 351.309(d); *see also Administrative Protective Order, Service, and Other Procedures in Antidumping and Countervailing Duty Proceedings,* 88 FR 67069, 67077 (September 29, 2023) ( *APO and Service Procedures* ).
[^22]*See* 19 CFR 351.309(c)(2) and (d)(2).
As provided under 19 CFR 351.309(c)(2)(iii) and (d)(2)(iii), we request that interested parties provide at the beginning of their briefs a public, executive summary for each issue raised in their briefs. [^23] Further, we request that interested parties limit their public executive summary of each issue to no more than 450 words, not including citations. We intend to use the public executive summaries as the basis of the comment summaries included in the issues and decision memorandum that will accompany the final results in this administrative review. We request that interested parties include footnotes for relevant citations in the public executive summary of each issue. Note that Commerce has amended certain of its requirements pertaining to the service of documents in 19 CFR 351.303(f). [^24]
[^23] We use the term “issue” here to describe an argument that Commerce would normally address in a comment of the Issues and Decision Memorandum.
[^24]*See APO and Service Procedures.*
Pursuant to 19 CFR 351.310(c), interested parties who wish to request a hearing must submit a written request to the Assistant Secretary for Enforcement and Compliance, filed electronically via ACCESS by 5:00 p.m. Eastern Time within 30 days after the date of publication of this notice. [^25] Requests should contain: (1) the party's name, address, and telephone number; (2) the number of participants, and whether any participant is a foreign national; and (3) a list of issues to be discussed. Issues raised in the hearing will be limited to those raised in the respective case briefs. If a request for a hearing is made, parties will be notified of the time and date for the hearing. [^26] Parties should confirm by telephone the date, time, and location of the hearing two days before the scheduled date.
[^25]*See* 19 CFR 351.310(c).
[^26]*See* 19 CFR 351.310(d).
**Assessment Rates**
Upon issuance of the final results, Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries covered by this review. The final results of this review shall be the basis for the assessment of antidumping duties on entries of merchandise covered by this review and for future deposits of estimated duties, where applicable. [^27] Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the final results of this review in the *Federal Register* . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( *i.e.,* within 90 days of publication).
[^27]*See* section 751(a)(2)(C) of the Act.
If the respective weighted-average dumping margins are above *de minimis* ( *i.e.,* 0.50 percent) in the final results of this review, we will calculate importer-specific *ad valorem* antidumping duty assessment rates based on the ratio of the total amount of dumping calculated for the importer's examined sales to the total entered value of those same sales in accordance with 19 CFR 351.212(b)(1). [^28] If the respondent has not reported entered values, we will calculate a per-unit assessment rate for each importer by dividing the total amount of dumping calculated for the examined sales made to that importer by the total quantity associated with those sales. Where either the respondent's weighted-average dumping margin is zero or *de minimis,* or an importer-specific assessment rate is zero or *de minimis,* we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.
[^28] In these preliminary results, Commerce applied the assessment rate calculation method adopted in *Antidumping Proceedings: Calculation of the Weighted-Average Dumping Margin and Assessment Rate in Certain Antidumping Proceedings; Final Modification,* 77 FR 8101 (February 14, 2012).
In accordance with Commerce's “automatic assessment” practice, for entries of subject merchandise during the POR produced by the respondents for which they did not know that the merchandise was destined for the United States, we will instruct CBP to liquidate entries not reviewed at the all-others rate if there is no rate for the intermediate company(ies) involved in the transaction.
For the companies which were not selected for individual examination, we will instruct CBP to assess antidumping duties at an *ad valorem* assessment rate equal to the company-specific weighted-average dumping margin determined in these final results. For the companies for which the administrative review is rescinded, antidumping duties shall be assessed at a rate equal to the cash deposit of estimated antidumping duties required at the time of entry, or withdrawal from warehouse, for consumption, in accordance with 19 CFR 351.212(c)(1)(i). Commerce intends to issue these rescission instructions to CBP no earlier than 35 days after the date of publication of this notice in the *Federal Register* .
**Cash Deposit Requirements**
The following cash deposit requirements will be effective upon publication of the notice of the final results of the administrative review for all shipments of lined paper from India entered, or withdrawn from warehouse, for consumption on or after the date of publication of the final results, as provided by section 751(a)(2) of the Act: (1) the cash deposit rate for each company listed above will be equal to the dumping margins established in the final results of this review, except if the ultimate rate is *de minimis* within the meaning of 19 CFR 351.106(c)(1), in which case the cash deposit rates will be zero; (2) for merchandise exported by producers or exporters not covered in this administrative review but covered in a prior segment of the proceeding, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the producer or exporter participated; (3) if the exporter is not a firm covered in this review, a prior review, or the original less-than-fair-value investigation, but the producer is, then the cash deposit rate will be the rate established for the most recently completed segment of the proceeding for the producer of the merchandise; and (4) the cash deposit rate for all other producers or exporters will continue to be 3.91 percent, the all-others rate established in the antidumping duty investigation. [^29] These cash deposit requirements, when imposed, shall remain in effect until further notice.
[^29]*See Order,* 71 FR at 56952.
**Final Results of Review**
Unless otherwise extended, Commerce intends to issue the final results of this administrative review, including the results of our analysis of issues raised by the parties in any written briefs, within 120 days of publication of these preliminary results in the *Federal Register* , pursuant to section 751(a)(3)(A) of the Act and 19 CFR 351.213(h)(1).
**Notification to Importers**
This notice also serves as a preliminary reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate regarding the reimbursement of antidumping and/or countervailing duties prior to liquidation of the relevant entries during this review period. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping and/or countervailing duties occurred and the subsequent assessment of double antidumping duties, and/or an increase in the amount of antidumping duties by the amount of the countervailing duties.
**Notification to Interested Parties**
We are issuing and publishing these preliminary results in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.213(h)(2) and 19 CFR 351.221(b)(4).
Dated: February 23, 2026.
Scot Fullerton,
Acting Deputy Assistant Secretary for Antidumping and Countervailing Duty Operations.
**Appendix I**
**List of Topics Discussed in the Preliminary Decision Memorandum**
I. Summary
II. Background
III. Scope of the *Order*
IV. Affiliation and Single Entity Treatment
V. Rescission of Review, In Part
VI. Companies Not Selected for Individual Examination
VII. Discussion of Methodology
VIII. Currency Conversion
IX. Recommendation
**Appendix II**
**Companies Rescinded From Administrative Review**
1. Dinakar Process Private Limited
2. JC Stationery (P) Ltd
3. M/s. Bhaskar Paper Products
4. SGM Paper Products
**Appendix III**
**Non-Individually Examined Companies Receiving a Review-Specific Rate**
1. Cellpage Ventures Private Limited
2. ITC Limited
3. Pioneer Stationery Private Limited
4. PP Bafna Ventures Private Limited