CIT Sustains Commerce's Overhead Ratio Calculations in AD Review on Solar Cells
The Court of International Trade on Jan. 8 sustained the Commerce Department's remand results in the 2017-18 review of the antidumping duty order on solar cells from China following a remand from the U.S. Court of Appeals for the Federal…
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Circuit on Commerce's overhead ratio calculations due to issues with the agency's energy and manufacturing overhead determinations. For energy costs, the judge said Commerce adequately supported its decision to use inventories costs in the denominator of the overhead ratio, since "some amount of energy costs is contained in inventories costs" and the agency can't strip out the non-energy costs. Regarding the manufacturing overhead costs, Kelly said the evidence supports Commerce's inferences that "inventories costs include some energy costs" and "the difference between cost of sales and inventories costs reflects manufacturing overhead."