United States Court of International Trade July 1, 2005, Court No. 02-00232 (Elkem Metals Co. v. United States)

JUDGMENT

TSOUCALAS, Senior Judge:

In Elkem Metals Co. v. United States, 28 CIT_, 350 F. Supp. 2d 1270 (2004), the Court remanded this matter to the United States Department of Commerce (“Commerce”) with instructions to include the value added tax (“VAT”), paid by Rima Industrial S/A (“Rima”) upon certain production inputs, in the recalculation of constructed value (“CV”) and make all necessary