It argued that the Commission's assessment of the benefits under this scheme was incorrect since only the excess duty drawback could be considered a subsidy and that the practical operations of the system have not been investigated by the Commission.
Ta väitis, et Komisjoni hinnang selle skeemi kohaselt antud soodustustele oli ekslik, kuna subsiidiumiks saab lugeda üksnes õigustamatult suurt maksutagastust ja et Komisjon ei uurinud süsteemi praktilist toimimist.