Barcode : 4326250-02 A-533-889 REV - Admin Review 12 / 13 / 19 - 5 / 31 / 21
The statute does not establish a hierarchy for selecting among the alternatives for calculating CV profit and selling expenses . 35 Moreover , as noted in the SAA , “ the selection of an alternative will be made on a case-by-case basis , and will depend , to an extent , on available data .” 36 Thus , Commerce has discretion to select from any of the three alternative methods , depending on the information available on the record . In determining a reasonable method under section 773 ( e )( 2 )( B )( iii ) of the Act , we consider several factors to determine a reasonable method that best approximates the preferred method under section 773 ( e )( 2 )( A ) of the Act .
As noted above , PESL ’ s home market and largest third country sales markets were not viable comparisons , and thus , we relied on CV in the calculation of PESL ’ s weighted-average dumping margin for the Preliminary Results . 37 Because Commerce does not have full responses from Antique Group in this review , the petitioner requested that we use Antique Group ’ s CV information from the underlying investigation . PESL submitted seven sets of financial statements from other Indian manufacturers of QSP and similar products . In the Preliminary Results , we rejected five of these companies ’ information and used a simple average of the indirect selling expense and profit ratios of the remaining two companies , Asian Granito and Shiva Granito , as CV information for PESL . 38
In the instant review , the alternative ( i ) is not available under this section because PESL only produces subject merchandise . 39 The alternative ( ii ) is also not available given the application of AFA in determining the margin assigned to Antique Group , the only other individuallyexamined respondent in this review , as discussed at Comment 3 , below . Thus , for these final results , we continue to calculate selling expenses and profit under section 773 ( e )( 2 )( B )( iii ) of the Act ( i . e ., any other reasonable method ).
As an initial matter , no party provided comments on Commerce ’ s decision to exclude five of the seven companies ’ financial statements supplied by PESL as reasonable alternative sources of CV information and , thus , for these final results we continue to consider them unsuitable sources . 40 The petitioner argues that Asian Granito ’ s financial statements represent significant production and sales of non-subject merchandise , most revenue is attributed to its tiles division , and the revenue attributed to marble and quartz cannot be broken down into separate amounts . 41 PESL rebuts that Commerce has found that ceramic tiles are “ sufficiently comparable to { QSP }” in QSP from China . 42 Furthermore , the petitioner states that “{ Asian Granito } discloses that it
35
See Statement of Administrative Action Accompanying the Uruguay Round Agreements Act , H . R . Doc . 103-316 , Vol . 1 ( 1994 ) ( SAA ), at 840 (“ At the outset , it should be emphasized , consistent with the Antidumping Agreement , new section 773 ( e )( 2 )( B ) does not establish a hierarchy or preference among these alternative methods . Further , no one approach is necessarily appropriate for use in all cases .”).
36
Id .
37
See Preliminary Results PDM at 17-18 .
38
Id .
39
See PESL ’ s Letter , “ Submission of Section A Response of Pokarna Engineered Stone Limited ,” dated November 3 , 2021 , at A-6 .
40
See Preliminary Results PDM at 18 .
41
See Petitioner ’ s Case Brief at 10 ( citing PESL ’ s CV Submission at Exhibit CV-4 ( c ) ( pages15 and 22 )).
42
See PESL ’ s Rebuttal Brief at 5 ( citing QSP from China IDM at Comments 6 and 8 ).
8 Filed By : David Lindgren , Filed Date : 1 / 3 / 23 1:27 PM , Submission Status : Approved