Barcode : 4326250-02 A-533-889 REV - Admin Review 12 / 13 / 19 - 5 / 31 / 21
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� expense and profit experience from the prior POR reflects the profit of a Korean { oil country tubular good ( OCTG )} producer , on comparison market sales of the merchandise under consideration , in the ordinary course of trade ,” 14 later noting , “ this alternative eliminates some of the inherent flaws that occur with using surrogate financial statements ( e . g ., profits reflecting products that are not in the same general category of products as OCTG ).” 15 The U . S . Court of International Trade ( CIT ) and the U . S . Court of Appeals for the Federal Circuit ( CAFC ) have upheld similar approaches . 16 Using Antique Group ’ s information in the instant review would continue Commerce ’ s practice from the underlying investigation where it found Antique Group ’ s information served as the best alternative for PESL ’ s CV information . 17 This information is the best alternative source for CV because “{ it reflects } the profit experience of an Indian producer of quartz surface products made on home market sales of the merchandise under consideration , { it reflects } sales that were made in the ordinary course of trade , and the profit and selling expenses are specific to the subject merchandise .” 18 The financial statements of Shiva Granito Export Limited ( Shiva Granito ) and Asian Granito India Ltd . ( Asian Granito ) ( collectively , preliminary financial statements ) serve as an inferior alternative to the petitioner ’ s proposed method . The preliminary financial statements reflect the sale of many products compared to Antique Group ’ s information based on its home market sales of QSP .
� Shiva Granito is involved in the sale of non-subject merchandise , such as quartz power , resin , and statues . None of these various other products or manufacturing operations are comparable to QSP or its manufacture . Shiva Granito ’ s financial statements do not break out revenue or cost by product segment ; thus , Commerce cannot determine how much to attribute to QSP or comparable products-related activities . 19
� Asian Granito produces ceramic tiles , vitrified tiles , outdoor tiles , marble , quartz , bathware , sanitaryware . Only 170 Indian rupees crore of its revenue is attributed to marble and quartz ( which is not further broken down ) in comparison to 1,064 Indian rupees crore from its tiles division . 20
14
Id . at 4 ( citing Certain Oil Country Tubular Goods from the Republic of Korea : Preliminary Results of Antidumping Duty Administrative Review ; 2016-2017 , 83 FR 51442 ( October 11 , 2018 ), and accompanying PDM at 25-29 , unchanged in Certain Oil Country Tubular Goods from the Republic of Korea : Final Results of Antidumping Duty Administrative Review ; 2016-2017 , 84 FR 24085 ( May 24 , 2019 ) ( OCTG from Korea 2016-2017 )).
15
Id . at 5 ( citing OCTG from Korea 2016-2017 IDM at Comment 2 ).
16
Id . ( citing Maverick Tube Corp . v . United States , 163 F . Supp . 3d 1345 ( CIT 2016 ) ( Maverick Tube ); and Atar S . R . L . v . United States , 730 F . 3d 1320 ( Fed . Cir . 2013 ) ( Atar S . R . L .)).
17
Id . at 6 ( citing Petitioner ’ s Letter , “ Constructed Value Profit and Selling Expense Comments and Information ,” dated January 20 , 2022 ( Petitioner CV Submission )).
18
Id .
19
Id . at 9 ( citing PESL ’ s Letter , “ Submission of Constructed Value (“ CV ”) Profit & Selling Expense Information ,” dated January 18 , 2022 ( PESL CV Submission ), at Exhibit CV-2 ).
20
Id . at 10 ( citing PESL CV Submission at Exhibit CV-4 ).
5 Filed By : David Lindgren , Filed Date : 1 / 3 / 23 1:27 PM , Submission Status : Approved