<h1>Supreme Court Clarifies 'Same Factory' Term: Importers Must Use Goods in Their Own Manufacturing Facility for CVD Exemption.</h1> Certain customs notifications grant exemption from countervailing duty (CVD) if imported goods are used within the 'same factory,' a term not defined in the notification. The Supreme Court clarified that 'same factory' refers to the factory where goods are manufactured, meaning the imported goods must be used in the importer's manufacturing facility. The Court noted that if excise duty is not applicable on the manufacture of goods, the importer is not required to pay additional duty on similar imported goods.