Barcode : 4326250-02 A-533-889 REV - Admin Review 12 / 13 / 19 - 5 / 31 / 21
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The preliminary financial statements include a significant value of export sales , which include dumped merchandise . Commerce rejects financial statements that reflect profit earned on allegedly dumped sales under investigation . 21 The CAFC has remanded Commerce ’ s use of financial statements for CV information after failing to consider countervailable subsidies . 22 Asian Granito ’ s financial statements include a “ substantial amount of subsidies .” Asian Granito reports that it received export incentives to the extent that it is considered “ heavily subsidized .” 23 Commerce cannot establish that the preliminary financial statements were made in the ordinary course of trade , whereas Antique Group ’ s information from the period of investigation ( POI ) is solely based on sales made in the ordinary course of trade . 24 While Antique Group ’ s CV information is not contemporaneous with the POR , there is no evidence that market conditions fundamentally changed between the POI and POR . To the extent that the preliminary financial statements are relevant , they demonstrate no significant changes between the POI and POR . 25
PESL ’ s Rebuttal Brief 26 � Commerce correctly used the preliminary financial statements for its CV information ; the petitioner ’ s recommendation should be rejected . � Commerce confirmed in the Preliminary Results that it evaluated “ alternative sources ” of CV information , which necessarily include the financial statements submitted by PESL and Antique Group ’ s CV information from the underlying investigation . 27 � The petitioner fails to address the contemporaneity of its favored source of CV information . In the Preliminary Results , Commerce specifically included contemporaneity as the first criterion used in its decision to select the preliminary financial statements . Thus , rejecting the use of Antique Group ’ s POI CV information is “ eminently reasonable .” 28
� The petitioner ignores Shiva Granito ’ s production of subject merchandise in its case brief to emphasize other products . However , most of these products are in the same general category of products as subject merchandise . 29
� Shiva Granito ’ s export sales comprised 5.1 percent of total revenue , which is not a significant portion as the petitioner describes . 30
� Commerce has previously determined that ceramic tiles are “ sufficiently comparable to quartz surface product ” in another proceeding . The term “ comparable merchandise ” suggests a higher degree of similarity than “ same general category of products .” Thus , the petitioner ’ s comparison of Asian Granito ’ s marble and quartz revenue to its tile
21
Id . at 8 ( citing , e . g ., Certain Oil Country Tubular Goods from the Republic of Korea : Final Determination of Sales at Less Than Fair Value and Negative Final Determination of Critical Circumstances , 79 FR 41983 ( July 18 , 2014 ), and accompanying IDM at Comment 1 ).
22
Id . ( citing Mid Continent Steel & Wire , Inc . v . United States , 941 F . 3d 530 ( Fed . Cir . 2019 )).
23
Id . at 10 ( citing PESL CV Submission at Exhibit CV-4 ( c ) ( page 34 )).
24
Id . at 8 .
25
Id . at 11-12 ( citing PESL CV Submission at Exhibits CV-1 and CV-2 ).
26
See PESL ’ s Rebuttal Brief at 2-9 .
27
Id . at 3 ( citing Preliminary Results PDM at 18 ).
28
Id . at 4 .
29
Id . ( citing Petitioner ’ s Case Brief at 9 ; and PESL ’ s CV Submission at Exhibit CV-2 ( c ) ( page 6 )).
30
Id . at 5 ( citing PESL ’ s CV Submission at CV-2 ( d )).
6 Filed By : David Lindgren , Filed Date : 1 / 3 / 23 1:27 PM , Submission Status : Approved