context: This Court has consistently rejected determinations by Commerce that include the costs related to the purchase and resale of traded goods in the denominator of the SG&A ratio when Commerce could not show how expenses related to these goods affected production of the subject merchandise.
citation_a.signal: see
citation_a.identifier: 185 F. Supp. 2d 1357, 1357
citation_a.parenthetical: granting Commerce's request for a voluntary remand to remove expenses related to traded goods from the denominator for the calculation of the overhead ratio
citation_a.sentence: See, e.g., Rhodia, 185 F. Supp. 2d at 1357 (granting Commerce’s request for a voluntary remand to remove expenses related to traded goods from the denominator for the calculation of the overhead ratio); see also Timken, 23 CIT at_, 59 F. Supp. 2d at 1379 (remanding to Commerce to exclude purchases of traded goods from SG&A, since it “failed to demonstrate how these already manufactured goods constitute a material cost incurred in manufacturing the subject merchandise.”); Luoyang Bearing Factory v. United States, 26 CIT_,_, 240 F. Supp. 2d 1268, 1305 (remanding to Commerce to “exclude ‘consumption of traded goods’ from Commerce’s overhead, SG & A and profit rate calculations and to recalculate the dumping margins accordingly. . . .”). In like manner, any amount of selling and administrative costs related to such goods should be excluded from the ratio’s numerator.
citation_b.signal: see also
citation_b.identifier: 240 F. Supp. 2d 1268, 1305
citation_b.parenthetical: remanding to Commerce to "exclude 'consumption of traded goods' from Commerce's overhead, SG & A and profit rate calculations and to recalculate the dumping margins accordingly. . . ."
citation_b.sentence: See, e.g., Rhodia, 185 F. Supp. 2d at 1357 (granting Commerce’s request for a voluntary remand to remove expenses related to traded goods from the denominator for the calculation of the overhead ratio); see also Timken, 23 CIT at_, 59 F. Supp. 2d at 1379 (remanding to Commerce to exclude purchases of traded goods from SG&A, since it “failed to demonstrate how these already manufactured goods constitute a material cost incurred in manufacturing the subject merchandise.”); Luoyang Bearing Factory v. United States, 26 CIT_,_, 240 F. Supp. 2d 1268, 1305 (remanding to Commerce to “exclude ‘consumption of traded goods’ from Commerce’s overhead, SG & A and profit rate calculations and to recalculate the dumping margins accordingly. . . .”). In like manner, any amount of selling and administrative costs related to such goods should be excluded from the ratio’s numerator.