Judgment of the General Court (Seventh Chamber) of 14 July 2021.#Interpipe Niko Tube OOO and Interpipe Nizhnedneprovsky Tube Rolling Plant PAO v European Commission.#Dumping – Imports of certain seamless pipes and tubes, of iron or steel, originating in Russia and Ukraine – Interim review – Calculation of the normal value – Selling, general and administrative costs – Sales between related companies – Ordinary course of trade – Single economic entity – Article 2(3), (4) and (6) of Regulation (EU) 2016/1036 – Export price – Adjustment – Functions similar to those of an agent working on a commission basis – Article 2(10)(i) of Regulation 2016/1036 – Manifest error of assessment – Methodology different from that used in a previous investigation – Article 11(9) of Regulation 2016/1036 – Legitimate expectations