OPINION
RESTANI, Judge:
This challenge to an original antidumping determination by the Department of Commerce (Commerce or ITA) regarding Canadian oil country tubular goods (OCTG) is before the court following a third remand.
All of the issues discussed here concern proper calculation of constructed value for foreign market value purposes. See 19 U.S.C. § 1677b(e) (1988). In Ipsco, Inc. v. United States, 12 CIT ___,
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