OPINION
GOLDBERG, Judge.
In this action, the Court reviews the Department of Commerce's ("Commerce") Second Remand Determination, dated August 31, 1998, of the Notice of Final Results of Administrative Review: Heavy Forged Hand Tools, Finished or Unfinished, With or Without Handles, from the People's Republic of China, 60 Fed.Reg. 49,251 (Sept. 22, 1995) (hereinafter "Remand Results").
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