Barcode : 4326250-02 A-533-889 REV - Admin Review 12 / 13 / 19 - 5 / 31 / 21
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� revenue does not establish that its financial statements are unsuitable for covering both QSP and ceramic tile . 31 The “ heavily subsidized ” allegation regarding Asian Granito references “ complaints received from the local ceramic players in the Gulf nations .” The record contains no information to suggest Asian Granito received subsidies from the Government of India . In comparison , Commerce found that Antique Group received subsides at a rate of 1.57 percent in the underlying countervailing duty investigation . 32 OCTG from Korea 2016-2017 is an inappropriate parallel for the instant review . In that review , Commerce rejected all contemporaneous financial statements for operating at a loss or selling predominantly non-subject products , which were not in the same general category as OCTG . 33
Arizona Tile et al .’ s Rebuttal Brief 34 � The petitioner is correct that market conditions are consistent across the POI and POR . As a result , Commerce should pull forward the all-others rate from the underlying investigation .
Commerce ’ s Position : For these final results , we find using Shiva Granito ’ s CV profit and selling expense ratios as the most reasonable alternative source in accordance with section 777 ( e )( 2 )( B )( iii ) of the Tariff Act of 1930 , as amended ( the Act ). As explained below , we find that evidence of countervailable subsidies in Asian Granito ’ s financial statements precludes their use as a reasonable alternative . Consequently , we are using Shiva Granito ’ s profit information as a reasonable profit cap for these final results .
In the instant review , PESL did not have viable home or third country markets , and thus , we are unable to calculate CV selling expenses and profit ratios using the preferred method under section 773 ( e )( 2 )( A ) of the Act , i . e ., based on the respondent ’ s own home market or third country sales made in the ordinary course of trade . When the preferred method is unavailable , we must instead rely on one of the three alternatives outlined in sections 773 ( e )( 2 )( B )( i ) through ( iii ) of the Act . Those alternatives are : ( i ) the use of the actual amounts incurred and realized by the specific exporter or producer in connection with the production and sale of merchandise that is in the same general category of products as the subject merchandise ; ( ii ) the use of the weighted average of the actual amounts incurred and realized by exporters or producers ( other than the respondent ) that are subject to the investigation or review ; or ( iii ) based on any other reasonable method , except that the amount for profit may not exceed the amount realized by exporters or producers ( other than the respondent ) in connection with the sale , for consumption in the foreign country , of merchandise that is in the same general category of products as the subject merchandise ( i . e ., the “ profit cap ”). Hereafter , we refer to these alternatives as ( i ), ( ii ), and ( iii ), respectively .
31
Id . ( citing Quartz Surface Products from the People ’ s Republic of China : Final Determination of Sales at Less than Fair Value and Final Determination of Critical Circumstances , 84 FR 23767 ( May 23 , 2019 ) ( QSP from China ), and accompanying IDM at Comments 6 and 8 ).
32
Id . at 6 ( citing Petitioner ’ s Case Brief at 10 ; PESL ’ s CV Submission at Exhibit CV-4 ( c ) page 34 ; and Certain Quartz Surface Products from India : Final Affirmative Countervailing Duty Determination and Final Affirmative Determination of Critical Circumstances , In Part , 85 FR 25398 ( May 1 , 2020 )).
33
Id . at 7-8 ( citing Petitioner ’ s Case Brief at 4-5 ; and OCTG from Korea 2016-2017 IDM at Comment 2 ).
34
See Arizona Tile et al .’ s Rebuttal Brief at 3-5 ( citing Petitioner ’ s Case Brief at 11 ).
7 Filed By : David Lindgren , Filed Date : 1 / 3 / 23 1:27 PM , Submission Status : Approved