OPINION
RESTANI, Judge:
This matter was remanded for the sole purpose of determining whether any adjustments were warranted to the rate of 150.60% which ITA previously had found was a viable rate to use as best information available ("BIA") for respondents Brother Industries, Ltd. and Kyushu Matsushita. The court determined Commerce's other reasons for rejecting the rate were legally infirm. See Smith Corona Corp. v. United States, 16 CIT ___,
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