Full opinion text
OPINION AND ORDER STANCEU, Judge. Plaintiffs Allied Pacific Food (Dalian) Co. Ltd., Allied Pacific (H.K.) Co. Ltd., King Royal Investments, Ltd., Allied Pacific Aquatic Products (Zhanjiang) Co. Ltd., Allied Pacific Aquatic Products (Zhongshan) Co. Ltd. (collectively “Allied Pacific”) and Yelin Enterprise Co. Hong Kong (‘Yelin”) challenge two aspects of a final less-than-fair-value determination issued by the U.S. Department of Commerce (“Commerce” or the “Department”) in an antidumping duty investigation conducted in 2004. The imported merchandise that was the subject of the antidump-ing investigation (“subject merchandise”) was certain frozen and canned warmwater shrimp from the People’s Republic of China (“China” or the “PRC”). Plaintiffs contend that the final determination and the amended final determination and order should not be upheld by the court because the Department’s determinations of surrogate values for labor and for raw shrimp used in producing the subject merchandise were unsupported by substantial evidence on the record and were otherwise contrary to law. Plaintiffs argue that in calculating the surrogate labor value, Commerce violated the statutory requirement to use data from countries that are economically comparable to China and are significant producers of the subject merchandise. They contend that the Department’s use of labor wage rates from developed countries resulted in a surrogate labor wage rate that is more than 600 percent higher than the actual labor wage rate of Commerce’s chosen surrogate country, India. Plaintiffs also argue that Commerce, in calculating the surrogate labor rate, should have used current, publicly available information as required by the Commerce regulations. Defendant requests a voluntary remand, acknowledging that Commerce may have erred in calculating the surrogate labor wage rate. The court remands this issue to Commerce for a redetermination of the labor rate, as requested by defendant, subject to the requirements of the Order accompanying this Opinion. Accordingly, the court proceeds to consider plaintiffs’ challenge to the Department’s choice of a surrogate value for raw shrimp. Plaintiffs seek a remand directing Commerce to redetermine this surrogate value using information plaintiffs placed on the record in the investigation, which is count-size-specific data on shrimp prices collected by the Seafood Exporter’s Association of India (“SEAI”). Plaintiffs contend that Commerce erred by instead basing the surrogate value for raw shrimp on data obtained from the financial statement of an Indian seafood producer, Nekkanti Sea Foods Ltd. (“Nekkanti”), which the petitioner in the antidumping investigation had submitted for the record. Because China is considered to be a nonmarket economy country, the anti-dumping statute in this instance required Commerce to calculate the value of the factors of production utilized in producing the subject merchandise, including, specifically, the quantities of raw materials employed, using the best available information in one or more market economy countries that are at a level of economic development comparable to China and that are significant producers of comparable merchandise. The principal raw material used in producing the subject merchandise was raw, head-on, shell-on shrimp, i.e., “unprocessed” shrimp. Defendant does not dispute that the Nekkan-ti financial statement data appear to be based in part on materials other than unprocessed shrimp, including seafood other than shrimp and shrimp that has been partially processed. Defendant instead argues, inter alia, that Commerce acted within its statutory discretion in relying on those data. Commerce, however, was required to support with substantial evidence on the record its determination that the Nekkanti financial statement data were the best available information for valuing unprocessed shrimp. Yet Commerce made no findings as to the quantity of raw material consisting of seafood other than shrimp, or of partially processed shrimp, that was reflected in the Nekkan-ti data. Nor did Commerce adjust the surrogate value to account for these variances or explain how its methodology could have satisfied the statutory requirement to use the best available information. Commerce also failed to explain how it came to conclude that other data sets were inferior to the Nekkanti financial statement data according to several criteria that the Department itself identified as indicative of “best available information.” Commerce, in the underlying investigation, stated that it prefers to rely on surrogate data that represent a broad market average, are contemporaneous with the period of investigation, are specific to the input in question, and are publicly available. Commerce invoked these criteria to discredit the data sets other than the Nekkanti financial statement data and appears to have chosen the Nekkanti data because the financial statement was audited and publicly available. Commerce failed to explain why it did so even though the Nek-kanti financial statement data did not better satisfy any of the other criteria. For these reasons, as discussed in further detail in this Opinion, the court finds that the Department’s selection of the Nekkanti financial statement data as the “best available information,” and its resulting calculation of the surrogate value for raw shrimp, were unsupported by substantial evidence on the record and, accordingly, were contrary to law. The court, exercising its jurisdiction under 28 U.S.C. § 1581(c) (2000), remands the final determination to Commerce for redetermination in accordance with this Opinion. I. Background Plaintiffs Allied Pacific and Yelin challenge the surrogate values Commerce calculated for labor and raw shrimp in the final, and amended final, less-than-fair-value determinations that Commerce issued in its antidumping duty investigation of imports of certain frozen and canned warmwater shrimp from China. See Notice of Final Determination of Sales at Less Than Fair Value for Certain Frozen and Canned Warmwater Shrimp From the People’s Republic of China, 69 Fed. Reg. 70,997 (Dec. 8, 2004) (“Final Determination”). In its amended final less-than-fair-value determination, Commerce calculated weighted average dumping margins of 80.19 percent for Allied Pacific and 82.27 percent for Yelin. Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order for Certain Frozen Warmwater Shrimp From the People’s Republic of China, 70 Fed.Reg. 5149, 5151 (Feb. 1, 2005) (“Amended Final Determination and Order”). Plaintiffs assert that Commerce, in calculating these margins, failed to use the best available information when selecting data to calculate the raw shrimp surrogate value, erred in calculating the “standard” size raw shrimp surrogate value, and erred further in extrapolating count-size-specific prices from the standard value. Pl. Allied Pacific’s Br. in Supp. of Mot. for J. on the Agency R. at 4 (“Allied Pacific’s Br.”); Pl. Yelin’s Mem. in Supp. of Mot. for J. on the Agency R. at 5-6 (“Yelin’s Br. ”). On April 4, 2005, pursuant to USCIT R. 56.2, plaintiffs moved for judgment on the agency record. A. Constructed Value of the Foreign Like Product in a Nonmarket Economy Country In an antidumping investigation, both Commerce and the U.S. International Trade Commission (“ITC” or “Commission”) must issue affirmative findings before an order assessing antidumping duties may be issued. 19 U.S.C. § 1673 (2000). In its “less-than-fair-value” determination, Commerce determines whether imported subject merchandise is being unfairly traded by being “dumped,” i.e., sold or likely to be sold in the United States for less than its “normal value,” and also determines the degree of dumping, i.e., the “dumping margin.” See 19 U.S.C. § 1673d(a)(1) (2000); 19 U.S.C. § 1677(34)-(35) (2000); 19 U.S.C. § 1677b(a) (2000). The ITC determines whether a domestic industry is suffering material injury or threat of material injury due to the importation and sale of the subject merchandise in the United States. See 19 U.S.C. § 1673d(b); 19 U.S.C. § 1677(7). In an investigation, to determine whether and to what extent subject merchandise was “dumped,” Commerce determines whether and to what extent the “normal value” (or “constructed normal value”) of the “foreign like product” exceeds the price at which the subject merchandise is sold in the United States (the “export price” or the “constructed export price”). See 19 U.S.C. § 1677b(a). Under the anti-dumping duty law, Commerce must use a separate methodology for determining the constructed normal value of the foreign like product if the subject merchandise is produced in a nonmarket economy country. A nonmarket economy country is one that does not operate according to market principles of cost or pricing structures so that sales of merchandise in that country fail to reflect the fair value of such merchandise. 19 U.S.C. § 1677(18)(A). To determine whether a country has a market or a nonmarket economy, the Department evaluates several factors: the extent of currency convertibility; the extent to which free bargaining between labor and management determines wage rates; the extent to which the government allows joint ventures or other foreign investment; the extent to which the government owns or controls the means of production; the extent to which the government controls the allocation of resources and the pricing and output decisions of enterprises; and other appropriate factors. 19 U.S.C. § 1677(18)(B). Commerce considers China to be a nonmarket economy country. See Memorandum from Alex Villanueva, Senior Case Analyst, & John DA. La-Rose, Case Analyst, to The File at 1 (June 9, 2004) (Admin.R.Doc. No. 386) (“Selection of Surrogate Country’’). In a nonmarket economy country, the Department usually calculates the constructed value of the foreign like product according to a factors-of-production method specified by statute. See 19 U.S.C. § 1677b(c)(1). Under this method, the Department identifies and quantifies the factors of production utilized in producing the subject merchandise and then determines values for these factors based on the best available information pertaining to a market economy country that is at a level of economic development comparable to that of the nonmarket economy country and that is a significant producer of either the subject merchandise or comparable merchandise. 19 U.S.C. § 1677b(c)(1), 1677b(c)(3)-(4) (2000). The methods Commerce used to value two of these factors, the surrogate labor wage rate and the surrogate raw shrimp value, are at issue in this case. B. Procedural History of the Antidumping Duty Investigation The Ad Hoc Shrimp Trade Action Committee (“petitioner”), which represents U.S. producers of frozen and canned warmwater shrimp and harvesters of wild-caught warmwater shrimp, petitioned Commerce on December 31, 2003, requesting an investigation of imports of certain frozen and canned warmwater shrimp from China. Letter from Dewey Ballan-tine LLP to Secretary of Commerce at 1 (Dec. 31, 2003) (Admin.R.Doc. No. 1). On January 27, 2004, Commerce initiated the investigation. Notice of Initiation of An-tidumping Duty Investigations for Certain Frozen and Canned Warmwater Shrimp From Brazil, Ecuador, India, Thailand, the People’s Republic of China and the Socialist Republic of Vietnam, 69 Fed.Reg. 3876 (Jan. 27, 2004). The period of investigation was April 1, 2003 through September 30, 2003. Preliminary Determination, 69 Fed.Reg. at 42,659. On February 17, 2004, the ITC notified Commerce of its affirmative preliminary injury determination. See Letter from Robert Carpenter, Director, U.S. International Trade Commission, to The Honorable James Jochum, Assistant Secretary for Import Administration, U.S. Department of Commerce (Feb. 24.2004) (Admin.R.Doc. No. 94). The ITC preliminarily found a reasonable indication that a U.S. industry is materially injured by certain frozen or canned warmwater shrimp imported from Brazil, China, Ecuador, India, Thailand, and the Socialist Republic of Vietnam and allegedly sold at less than fair value in the United States. Certain Frozen or Canned Warmwater Shrimp and Prawns from Brazil, China, Ecuador, India, Thailand, and Vietnam, USITC Pub. 3672, Inv. Nos. 731-TA-1063-1068 (Preliminary) at 1, 3 (Feb.2004) (Admin.R.Doc. No. 95) (“ITC Preliminary Determination”). The ITC defined a single domestic like product in the preliminary determination to include fresh, frozen, and canned warmwater shrimp that fall within the scope of the antidumping duty investigation as defined by Commerce. Id. at 8, 20, 22. Commerce subsequently identified plaintiffs Allied Pacific and Yelin as mandatory respondents in the investigation, pursuant to 19 U.S.C. § 1677f-1(c)(2) (2000). See Memorandum from Edward C. Yang, Office Director, Office 9, to Joseph Spetrini, Deputy Assistant Secretary for Import Administration, Group III at 3 (Feb. 23, 2004) (Admin.R.Doc. No. 89) (“Selection of Respondents”); see also Issues and Decision Memorandum at 4 n. 7. Commerce determined preliminarily that plaintiffs Allied Pacific and Yelin, among others, were selling or were likely to sell the subject merchandise — certain frozen and canned warmwater shrimp — in the United States at less than fair value. Notice of Preliminary Determination of Sales at Less Than Fair Value, Partial Affirmative Preliminary Determination of Critical Circumstances and Postponement of Final Determination for Certain Frozen and Canned Warmwater Shrimp From the People’s Republic of China, 69 Fed.Reg. 42,654, 42,664 (July 16, 2004) (“Preliminary Determination”). Having determined China to be a nonmarket economy, Commerce, pursuant to 19 U.S.C. § 1677b(c)(1), determined the normal value of the subject merchandise on the basis of factors of production utilized in producing the merchandise, “valued in an economically comparable market economy [country] that is a significant producer of comparable merchandise.” Preliminary Determination, 69 Fed.Reg. at 42,660. Commerce selected India as the surrogate market economy country. Selection of Surrogate Country at 7; Final Determination, 69 Fed.Reg. at 71,001. The Department calculated a preliminary weighted average dumping margin of 90.05 percent for Allied Pacific and 98.34 percent for Yelin. Preliminary Determination, 69 Fed.Reg. at 42,671. Despite allegations by Allied Pacific and Yelin that the Department made ministerial errors in calculating the preliminary dumping margin by erroneously valuing the surrogate factors of production, Commerce declined to amend any findings regarding Allied Pacific or Yelin in the Preliminary Determination. Notice of Amended Preliminary Antidumping Duty Determination of Sales at Less Than Fair Value for Certain Frozen and Canned Warmwater Shrimp From the People’s Republic of China, 69 Fed.Reg. 53,409, 53,410-11 (Sept. 1, 2004) (Admin.R.Doc. No. 700). Commerce considered the alleged ministerial errors not to be significant and explained that Allied Pacific and Yelin could raise the alleged errors in their case briefs for consideration in the final antidumping duty determination. Id. at 53,411. On December 8, 2004, Commerce issued its final determination pursuant to 19 U.S.C. § 1673d, concluding that certain frozen and canned warmwater shrimp from China are being, or are likely to be, sold in the United States at less than fair value. See Final Determination, 69 Fed. Reg. at 70,997. The Department confirmed its choice of India as the surrogate country for valuing surrogate factors of production. Id. at 71,001. Commerce also amended the surrogate labor and raw shrimp values to account for some of the parties’ comments regarding those surrogate values. See id. at 71,003; Issues and Decision Memorandum for the Antidumping Duty Investigation of Certain Frozen and Canned Warmwater Shrimp from the People’s Republic of China at 12-16, 17-18 (Nov. 29, 2004) (Admin.R.Doc. No. 814) (“Issues and Decision Memorandum”). In the Final Determination, Commerce revised the dumping margins to 84.93 percent for Allied Pacific and 82.27 percent for Yelin. 69 Fed.Reg. at 71,003. On January 21, 2005, the ITC notified the Department that it completed its anti-dumping investigation of imports of certain frozen or canned warmwater shrimp from Brazil, Ecuador, India, Thailand, the PRC, and the Socialist Republic of Vietnam. Letter from Stephen Koplan, Chairman, U.S. International Trade Commission, to The Honorable Donald L. Evans, Secretary of Commerce, Import Administration, U.S. Department of Commerce 1 (Jan. 21, 2005) (Admin.R.Doe. No. 844) (“ITC Final Determination Letter”). Although the investigation covered “certain frozen and canned warmwater shrimp,” the ITC determined that canned and non-canned warmwater shrimp and prawns exist as two different “domestic like products,” i.e., that they are produced by two separate U.S. industries. Certain Frozen or Canned Warmwater Shrimp and Prawns from Brazil, China, Ecuador, India, Thailand, and Vietnam, USITC Pub. 3748, Inv. Nos. 731-TA-1063-1068 (Final) at 16-17 (Jan.2005) (Admin.R.Doc. No. 844). The ITC determined that the U.S. industry producing non-canned warmwater shrimp and prawns, but not the U.S. industry producing canned warmwater shrimp and prawns, is being materially injured by the subject merchandise from Thailand, the PRC, and the Socialist Republic of Vietnam sold in the United States at less than fair value. ITC Final Determination Letter 1. The scope of the anti-dumping duty order ultimately issued by Commerce, therefore, excludes canned warmwater shrimp. Amended Final Determination and Order, 70 Fed.Reg. at 5150. On January 26, 2005, in response to the parties’ allegations that Commerce made various ministerial errors in the Final Determination, Commerce amended the final determination to correct the final anti-dumping duty margin for Allied Pacific, to assign separate rates to four other respondents, and to recalculate the weighted average rate for all respondents entitled to a separate rate. Memorandum from Julia Hancock & John D. La Rose, Case Analysts, to James C. Doyle, Office Director, AD/CVD Enforcement, Office 9 at 1 (Jan. 26, 2005) (Admin.R.Doc. No. 849) (“Final Ministerial Error Memorandum”); see Amended Final Determination and Order, 70 Fed.Reg. at 5150-51. Commerce calculated an amended final weighted average dumping margin of 80.19 percent for Allied Pacific. Amended Final Determination and Order, 70 Fed.Reg. at 5151. On February 1, 2005, plaintiff Allied Pacific filed a summons and complaint challenging certain factual findings and legal conclusions by the Department in the Final Determination and the Amended Final Determination and Order. Allied Pacific Compl. at 1. On March 15, 2005, after receiving plaintiff Yelin’s Consent Motion to Consolidate, Joint Status Report, and Proposed Briefing Schedule of March 11, 2005, the court consolidated Allied Pacific’s and Yelin’s cases (Court Numbers 05-00056 and 05-00074) under Court Number 05-00056. On April 4, 2005, plaintiffs moved for judgment on the agency record pursuant to USCIT R. 56.2. C. Positions of the Parties on the Surrogate Labor Rate Plaintiffs argue that the Department’s calculation of the surrogate labor value is unlawful and unsupported by substantial evidence. Allied Pacific’s Br. at 4; Yelin’s Br. at 39. Plaintiffs question the validity of the Department’s regulation, 19 C.F.R. § 351.408(c)(3) (2004), under which Commerce is required to “use regression-based wage rates reflective of the observed relationship between wages and national income in market economy countries.” Plaintiffs assert that in calculating the surrogate labor value, Commerce violated 19 U.S.C. § 1677b(c)(4) by relying on data from countries that are neither economically comparable to China nor significant producers of the subject merchandise. Allied Pacific’s Br. at 4. Plaintiffs argue that the Department’s selection of surrogate values from a range of market economy countries pursuant to the regulation contravenes the statutory requirement that the surrogate value be derived from a country with a comparable level of development. Id. at 43; see 19 U.S.C. § 1677b(c)(4)(A). Plaintiffs maintain that Commerce, in its regression analysis, ignores many low-wage market economy countries and relies instead on data from market economy countries that are not comparable to China, such as Germany, Norway, Switzerland, and the United Kingdom. Allied Pacific’s Br at 41-44. Plaintiffs contend that pursuant to the regulation, Commerce calculated a labor wage rate of $0.93 per hour that is more than 600 percent higher than the actual Indian labor wage rate of $0.15 per hour. Id. at 42. In addition, plaintiffs argue that the Department’s methodology violates 19 U.S.C. § 1677b(c)(4)(B) because it permits Commerce to rely on surrogate value data from market economy countries that are not significant producers of comparable merchandise. Id. at 43. Plaintiffs insist that Commerce should use publicly available, country-wide wage data from India. Id. at 44. Plaintiffs argue that even if Commerce continues to apply the same regression-analysis methodology, Commerce still must modify the value used in this investigation. Plaintiffs assert that Commerce violated 19 C.F.R. § 351.408(c)(3), which requires that the calculation used to determine the labor wage rate “be made available to the public” and “based on current data.” Id. at 44-46; see 19 C.F.R. § 351.408(c)(3). Plaintiffs contend that Commerce never fully disclosed the methodology used to calculate the labor wage rate, never corrected errors in the calculation, and failed to use the most current available data in performing the regression-based labor calculation. Allied Pacific’s Br. at 44-46. Defendant explains that in the Preliminary Determination, in accordance with 19 C.F.R. § 351.408(c)(3), Commerce valued labor according to the regression-based wage rate for China that was posted on the Department’s website. Def. ’s Mem. in Resp. to Pls. ’ Mots, for J. upon the Agency R. at 40 (“Def.’s Mem.”); see Preliminary Determination, 69 Fed.Reg. at 42,669. Defendant states that Commerce recalculated the surrogate labor wage rate in the Final Determination. Def.’s Mem. at 40; see Final Determination, 69 Fed.Reg. at 71,003; Issues and Decision Memorandum at 17-18. Defendant further explains that Commerce used China’s 2002 gross national income data to recalculate the regression-based wage rate as prescribed by its regulations. Def.’s Mem. at 40. Defendant, however, acknowledges “that Commerce’s calculation of the labor wage rate may be erroneous and in need of recalculation.” Id. Defendant therefore requests that the court remand to Commerce the valuation of the labor wage rate. Id. D. Positions of the Parties on the Surrogate Value for Raw Shrimp Plaintiffs contend that Commerce, when calculating the surrogate value of unprocessed shrimp, disregarded contemporaneous, count-size-specific data in favor of data that are less contemporaneous, less specific, and inherently flawed. Allied Pacific’s Br. at 4; Yelin’s Br. at 5-6. Plaintiffs also claim that the Department’s surrogate value includes raw material other than shrimp and includes partially processed shrimp. Allied Pacific’s Br. at 19-21; Yelin’s Br. at 25-26, 35-36. They allege that the Department’s selection of the Nekkanti financial statement data does not satisfy the requirement of 19 U.S.C. § 1677b(e)(1) to use the best available information when determining a surrogate value. As mandatory respondents, plaintiffs Allied Pacific and Yelin had submitted proposed surrogate value data in response to the Department’s March 12, 2004 request for this information. Plaintiffs provided SEAI “circulars” listing count-size-specific prices for raw shrimp from the Indian regions Andhra Pradesh and Tamil Nadu that are contemporaneous with the period of investigation. The data included count-size-specific prices for the dates of June 6, June 21, July 26, and August 9, 2003 for Andhra Pradesh; the data included count-size-specific prices for the period April through September 2003 for Tamil Nadu. See Letter from Grunfeld, Desiderio, Le-bowitz, Silverman & Klestadt LLP to Secretary of Commerce at 3-4, Ex. 3 (May 21, 2004) (Admin.R.Doc. No. 267) (“First Surrogate Value Submission”). In addition, plaintiffs submitted data from World Shrimp Farming 2003, Shrimp News International, No. 16 that lists Andhra Pra-desh and Tamil Nadu as ranking first and fifth, respectively, among nine Indian states in production of farm-raised shrimp for 2002. Id. Ex. 3. At various points during the investigation, plaintiffs maintained that the SEAI data were superior to the Nekkanti financial statement data under the Department’s own identified criteria, i.e., data that are publicly available, are contemporaneous with the period of investigation, represent a broad market average, are representative of prices in India, and are specific to the input in question. See Preliminary Determination, 69 Fed.Reg. at 42,667-68. Plaintiffs argued during the investigation that the SEAI data reflect a broader purchasing experience than the Nekkanti financial statement data because the Nekkanti data reflect only the purchasing experience of a single producer operating in one of the Indian states included in the SEAI data, while the SEAI data reflect purchasing by several SEAI members in two important shrimp-producing Indian states, i.e., Andhra Pradesh and Tamil Nadu. See Issues and Decision Memorandum at 5-7. Plaintiffs pointed out that the SEAI data were more specific to the actual raw material factor being valued than were the Nekkanti data. See id. at 6. Plaintiffs also argued that the SEAI data were contemporaneous, because the dates of the SEAI circulars all fell within the period of investigation, while the period covered by the Nekkanti financial statement predates the period of investigation. Id. at 6-7. Petitioner also submitted surrogate value data. Petitioner calculated two proposed fresh shrimp surrogate values based on two different data sets. See Letter from Dewey Ballantine LLP to Secretary of Commerce at 2-3, Attach. 1 (May 21, 2004) (Admin.R.Doc. No. 269) (“Ad Hoc Surrogate Value Submission”). Petitioner stated that the data from the financial report of a Bangladeshi producer, Apex, were publicly available, audited, and contemporaneous with the first three months of the period of investigation. Id. Petitioner also provided a value based on the financial report of the Indian seafood producer, Nekkanti, which petitioner stated was publicly available and audited, although not contemporaneous with the period of investigation. Id. at 3. On June 2, 2004, Allied Pacific and Yelin responded to the petitioner’s surrogate value submission. Allied Pacific and Yelin criticized the data from the Nekkanti financial statement, emphasizing that it was not count-size-specific. Letter from Grun-feld, Desiderio, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 2 (June 2, 2004) (Admin.R.Doc. No. 337) (“Comments on Petitioner’s Surrogate Value Submission”). Allied Pacific and Yelin argued that “[i]n the shrimp industry size or count is the single key factor that determines the price of the shrimp at all levels of trade, including raw material shrimp.” Id. at 3. Respondents cited the pricing analysis in the ITC Preliminary Determination for the principle that “the larger the shrimp, the more expensive the price.” See ITC Preliminary Determination at 1-3 (stating that shrimp “are sold primarily on the basis of size”). Allied Pacific and Yelin emphasized that applying count-size-specific surrogate values enables the Department to calculate a more precise and accurate normal value and therefore, a more accurate dumping margin. Comments on Petitioner’s Surrogate Value Submission at 3. Plaintiffs also argued, inter alia, that the Nekkanti data are suspect because they are not contemporaneous with the period of investigation and because it is unclear from Nekkanti’s annual report whether the shrimp purchased is already processed, such that the use of the data in calculating a surrogate value for raw shrimp would result in double-counting of processing costs. Id. at 4. In addition, plaintiffs argued that Commerce has a practice of preferring countrywide data over company-specific data, such as the Nekkanti data, because countrywide data are more representative of the actual cost of the raw material. Id. at 4-5. On June 4, 2004, petitioner Ad Hoc filed with Commerce a reply objecting to the surrogate value data based on the SEAI circulars that Allied Pacific and Yelin had submitted. Letter from Dewey Ballantine LLP to Secretary of Commerce 4-7 (June 4, 2004) (Admin.R.Doc. No. 356) (“Letter Regarding Petitioner’s Consultant”). Ad Hoc argued that respondents Allied Pacific and Yelin, in submitting the SEAI circulars, did “not provide[] publicly available surrogate data ... as required pursuant to agency regulation” and that “only publicly available data has the requisite indicia of reliability and transparency.” Id. at 4-5 (emphasis in original). Ad Hoc also alleged that the data were suspect because SEAI was funding the defense of respondents in an antidumping investigation of shrimp from India. Id. at 4. Ad Hoc further argued that the data in the SEAI circulars are not contemporaneous because they corresponded to only four days within the last three months of the period of investigation. Id. at 7. Ad Hoc also claimed that the circular prices are not market prices because they do not result from actual sales transactions but instead are minimum prices set by a committee. Id. at 5-6. Ad Hoc contended that the most appropriate publicly available surrogate value data for raw shrimp was found in the audited financial statement of a Bangladeshi shrimp processor, Apex. Id. at 3. On June 10, 2004, Commerce sent supplemental questionnaires to Allied Pacific and Yelin, requesting additional information regarding their surrogate value submissions and specifically regarding the SEAI data. Letter from James C. Doyle, Program Manager, AD/CVD Enforcement III, to Allied Pacific Group & Yelin Enterprise Co. Hong Kong at 3-4 (June 10, 2004) (Admin.R.Doc. No. 412). Plaintiffs first responded on June 15, 2004, objecting to petitioner’s surrogate value information and requested that Commerce issue a supplemental questionnaire requiring petitioner to address what plaintiffs regarded as the deficiencies in that information. Letter from Grunfeld, Desiderio, Leboivitz, Sil-verman & Klestadt LLP to Secretary of Commerce at 2-3 (June 15, 2004) (Admin.R.Doc. No. 446) (proposing a list of questions for a supplemental questionnaire). Plaintiffs then responded on June 21, 2004, arguing that because the SEAI data are count-size-specific, they are more accurate. Plaintiffs also asserted that the SEAI data are contemporaneous with the period of investigation, market-based, representative of input prices in India, and publicly available. Letter from Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 2-7, Ex. 1 (June 15, 2004) (Admin.R.Doc. No. 479) (“Supplemental Questionnaire Response”). On June 28, 2004, Commerce consulted the Secretary General of SEAI, Mr. Reddy Raghuanath, regarding the count-size-specific surrogate value information that plaintiffs had placed on the record in the form of SEAI circulars. Commerce reported that the Secretary General stated that the SEAI circulars represent “actual prices paid by SEAI members for fresh raw shrimp (wild-caught) at the dock to fisherman [sic] as reported to SEAI by various members.” Memorandum from James Doyle, Program Manager, Office IX, to The File at 2 (June 28, 2004) (Admin.R.Doc. No. 510) (“Memorandum on Conversation with SEAI Secretary General”). Commerce recounted the Secretary General’s explanation that “the reported data represented market based, private understandings between the buyers and the fishermen” and that “prices are not shared with anyone outside the SEAI members as it could affect negotiations between the exporters and fishermen.” Id. Commerce also reported that the Secretary General stated that the prices from the SEAI circulars pertain to only two of India’s nine maritime provinces, which together account for approximately ten to eleven percent of India’s fresh shrimp purchases. Id. According to Commerce, the Secretary General stated that additional circulars from the period of investigation probably existed; when asked to provide all the circulars from the period of investigation, the Secretary General replied that he would call back. Id. Plaintiffs challenged petitioner’s statements regarding the SEAI data, asserting that petitioner made “numerous factually inaccurate and misleading statements regarding the raw shrimp prices published by SEAI.” Letter from Grunfeld, Desider- io, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 2 (July 1, 2004) (emphasis in original) (Admin.R.Doc. No. 522) (“Letter to Commerce Defending SEAI Data”). Allied Pacific and Yelin challenged as false petitioner’s assertions that the SEAI prices are set by committee, are determined by collusion, are not compiled from actual past transactions, and do not reflect the actual purchases of shrimp producers. Id. Plaintiffs cited the memorandum in which Commerce reported that the Secretary General of SEAI informed Commerce that “the SEAI prices ‘are based on actual prices paid by SEAI members for fresh raw shrimp’ and that the reported data represented market-based pnce agreements between fisherman [sic] and shrimp processors in India.” Id. (emphasis in original) (quoting Memorandum on Conversation with SEAI Secretary General at 2). E. Commerce’s Treatment of the Surrogate Value for Raw Shrimp For the Preliminary Determination, Commerce rejected the SEAI data that plaintiffs submitted and adopted as a surrogate value for raw shrimp a single, non-count-size-specifie value of $5.97 per kilogram that was calculated using the April 2002-March 2003 Nekkanti financial statement data. Ad Hoc, the petitioner in the investigation, provided the Nekkanti financial statement data and the calculated value. See Preliminary Determination, 69 Fed.Reg. at 42,667-68; Issues and Decision Memorandum at 15-16. The Department declined to use data pertaining to countries other than its chosen surrogate country, India. Preliminary Determination, 69 Fed.Reg. at 42,667. Commerce therefore declined to use the data set from the financial statement of the Bangladeshi producer Apex, which the petitioner submitted, and the data set from Ecuador submitted by Shantou Red Garden Foodstuff Co., Ltd., a mandatory respondent. See Memorandum from John D.A. La-Rose, Case Analyst, to The File at 5-6 (July 2, 2004) (Admin.R.Doc. No. 529) (“Preliminary Selection of Factor Values Memorandum”); Issues and Decision Memorandum at 8, 13-15. Commerce chose the Nekkanti financial statement data, which Commerce acknowledged is not count-size-specific, explaining that Commerce did not have the same concerns regarding the Nekkanti data as it did regarding the SEAI data. Preliminary Determination, 69 Fed.Reg. at 42,668. In rejecting the SEAI data, Commerce recalled the affidavit of petitioner Ad Hoc’s Indian market research consultant in which the consultant asserted that the prices listed in the SEAI circulars are not market prices but minimum prices provided to fresh shrimp suppliers. Id. at 42,-667. Commerce also gave weight to petitioner’s argument that the SEAI prices pertain to only limited periods of time during the period of review. Id. at 42,667-68. Allied Pacific and Yelin subsequently submitted additional data sets for the calculation of a raw shrimp surrogate value. See Letter from Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 2 (Sept. 8, 2004) (Admin.R.Doc. No. 709) (“Second Surrogate Value Submission”). Plaintiffs submitted historical prices for raw, head-on shrimp that were published by the Aquaculture Certification Council, Inc. (“ACC”) in India and that are available on the ACC’s website. Id. Ex. 3. Plaintiffs also provided publicly available, “ranged” purchase prices that two Indian companies, Nekkanti and Devi Sea Foods, Ltd. (“Devi”), had reported as actual prices paid for raw, head-on shrimp, in their roles as respondents in the parallel antidumping investigation of certain frozen and canned warmwater shrimp from India. Id. At-tachs. 1-2. The actual sales prices were modified for public consumption according to 19 C.F.R. § 351.304(c) (2004), which allows a respondent to summarize its data by grouping (“ranging”) the data within ten percent of the actual numerical figures. In the Final Determination, Commerce rejected the additional data sets that plaintiffs submitted for the calculation of a surrogate value for shrimp. See Final Determination, 69 Fed.Reg. at 71,003; Issues and Decision Memorandum at 12-16. Regarding the new data sets that plaintiffs submitted, Commerce rejected the ACC data because Commerce concluded that the data were not sufficiently insulated from conflict of interest. See Issues and Decision Memorandum at 13. Commerce also rejected the publicly available ranged data from Nekkanti and Devi as inappropriate on the grounds that the record did not indicate the method for ranging the data. Id. Commerce observed that although the Commerce regulations at 19 C.F.R. § 351.304(c) allow ranging within ten percent of the actual figure, the exact method of ranging the data remains at the respondent’s discretion. Commerce stated that because it did not know how Nekkanti and Devi ranged their data, it could not precisely discern the original factor values and that relying on the ranged data, therefore, would generate significant inaccuracies. Id. at 13-14; see also Def.’s Mem. at 21-22, 30, 32. Throughout the investigation, plaintiffs had emphasized the importance of count-size-specific prices for shrimp, arguing that the value of shrimp is highly dependent on size; ie., larger sizes of shrimp are worth significantly more, on a dollars-per-kilogram basis, in the marketplace. See, e.g., Preliminary Determination, 69 Fed.Reg. at 42,667 (recognizing the parties’ arguments regarding the importance of count-size-specific, pricing); Issues and Decision Memorandum at 15-16 (noting the parties’ arguments and concluding that a count-size-specific value would be preferable). For the Final Determination, Commerce acknowledged the importance of count-size-specific values for shrimp and explained that although Commerce rejected Allied Pacific and Yelin’s count-size-specific data, Commerce nonetheless would calculate count-size-specific factor values based on three sources of data on the record: the Nekkanti financial statement data, from which Commerce calculated an “average” shrimp surrogate value, “Urner Barry” pricing and market information, from which Commerce established standard count sizes, and the plaintiffs’ shrimp-input-purchase-quantity information, from which Commerce related plaintiffs’ count sizes to the standard count sizes. Issues and Decision Memorandum at 15-16; Memorandum from Julia Han cock, International Trade Compliance Analyst, to The File at 2 (Nov. 29, 2004) (Admin.R.Doc. No. 810) (“Allied Pacific Final Determination Memorandum”); see also Allied Pacific’s Br. at 13-14; Yelin’s Br. at 11. Commerce explained that the Department first derived standard count-size ranges based on the Urner Barry data to harmonize the count-size ranges in respondents’ data submissions. Allied Pacific Final Determination Memorandum at 2-3. Commerce then correlated the respondents’ count-size ranges to the derived standard count-size ranges. Id. at 3. Commerce calculated a weighted average count size for the PRC based on respondents’ purchased shrimp input quantities. Id. Commerce then set the weighted average purchase price of $5.97 equal to the weighted average count-size range of 31 to 40 shrimp per kilogram. Id. at 4. Commerce calculated the average price differential between count-size ranges. Based on this average price differential, Commerce adjusted the Nekkanti base price by 13.24 percent for the successive count-size ranges. Id. Referring to this six-step calculation, defendant insists that “Commerce’s count size methodology, which relied upon the combination of three data sets that were the best available information on the record, produced the most accurate margin.” Def’s Mem. at 10. In its response to the plaintiffs’ ministerial error submissions, Commerce stated that its reliance on the Nekkanti financial statement data to value head-on, shell-on shrimp does not constitute a ministerial error and that Commerce “clearly and deliberately did not make an adjustment for processed shrimp” purchases. Final Ministerial Error Memorandum at 9; see Memorandum from Paul Walker, Case Analyst, to Edward Yang, Senior Enforcement Coordinator, China/NME Group at 3-4 (Aug. 24, 2004) (Admin.R.Doc. No. 690) (“Preliminary Ministerial Error Memorandum”). Commerce explained that it chose the Nekkanti financial statement data because the raw materials purchased were labeled as “raw,” which Commerce reasoned typically indicates head-on, shell-on shrimp because Nekkanti is a shrimp processor. Preliminary Ministerial Error Memorandum at 4. Commerce further explained that absent information to the contrary, Commerce assumed that Nekkanti would not purchase shrimp processed in the same manner that Nekkanti is capable of processing. Id. Commerce also stated that it found no information on the record of the proceeding that would enable it to make a reasonable adjustment for input purchases that were not head-on, shell-on shrimp. Id. at 4; see Final Ministerial Error Memorandum at 9 (referring to the Preliminary Ministerial Error Memorandum). II. Standard of Review The court will uphold the Department’s determination unless it is unsupported by substantial evidence on the record or otherwise not in accordance with law. See 19 U.S.C. § 1516a(b)(1)(B)(i) (2000). “Substantial evidence is more than a mere scintilla. It means such relevant evidence as a reasonable mind might accept as adequate to support a conclusion.” Consol. Edison Co. v. NLRB, 305 U.S. 197, 229, 59 S.Ct. 206, 83 L.Ed. 126 (1938). III. Discussion A. Pursuant to Defendant’s Request, the Court Remands to Commerce the Valuation of the Surrogate Labor Rate As noted previously, defendant requests that the court remand to Commerce the issue of the calculation of the labor wage rate. Def’s Mem. at 40. Defendant requests 60 days to complete the remand so that Commerce would have ample time to allow comments and to reconsider the labor wage rate employed in the Final De termination. Id. The court grants defendant’s request for a voluntary remand and remands the Final Determination and the Amended Final Determination and Order to Commerce to redetermine the surrogate value for the labor wage rate, subject to the requirements of the Order accompanying this Opinion. Under the Order, Commerce must support its findings of fact concerning the surrogate value for the labor wage rate by citing to specific evidence on the record and also must include an explanation for the choices it makes from among the various alternatives it considers. B. The Department’s Surrogate Value for Unprocessed Shrimp Is Unsupported by Substantial Evidence on the Record and Inadequately Explained The statute requires Commerce to “determine the normal value of the subject merchandise on the basis of the value of the factors of production utilized in producing the merchandise.” 19 U.S.C. § 1677b(c)(l). Commerce is to do so “based on the best available information regarding the values of such factors in a market economy country or countries.” Id. One of those factors of production consists of the “quantities of raw materials employed.” 19 U.S.C. § 1677b(e)(3)(B). During the investigation, the Department recognized that “the main input, head-on, shell-on (“HOSO”) shrimp, is an important factor of production in [the] dumping calculation as it accounts for a significant percentage of normal value.” Preliminary Determination, 69 Fed.Reg. at 42,-667. Commerce was required to value, as a factor of production, the “quantities of raw materials employed,” 19 U.S.C. § 1677b(c)(3)(B), which in this instance was unprocessed shrimp, using the “best available information” regarding the value of unprocessed shrimp in the chosen market economy country. Commerce, however, made no attempt to adjust its calculated surrogate value for the presence of raw material, as represented in the Nekkanti financial statement data, consisting of seafood other than shrimp or of partially processed shrimp. Moreover, the Department’s conclusion that the Nekkanti financial statement data set was the best available information, despite the apparent yet unaddressed inadequacies of that data set, is unsupported by substantial evidence on the record and unsatisfactorily explained. Commerce identified several criteria it considered indicative of best available information, including whether the data are publicly available, are contemporaneous with the period of investigation, represent a broad market average, are representative of prices in the surrogate country, are specific to the input in question, and are sufficiently insulated from conflict of interest. The Department, however, did not justify adequately its choice of the Nekkanti financial statement data over the various alternatives according to those criteria and according to the record evidence. 1. The Record Lacks Substantial Evidence to Establish that the Raw Material Data in Nekkanti’s Financial Statement Excluded Seafood Other than Shrimp and Partially Processed Shrimp Commerce did not identify substantial evidence on the record to support a finding that the Nekkanti financial statement data included only purchases of raw, head-on, shell-on shrimp, or that those data specifically excluded seafood other than shrimp and partially processed shrimp. a. The Record Lacks Substantial Evidence to Establish that the Raw Material Data in Nekkanti’s Financial Statement Excluded Seafood Other than Shrimp A document in the administrative record shows that early in the investigation Commerce set out to calculate the surrogate value for raw, head-on, shell-on shrimp by “dividfing] the total quantity of shrimp purchased by Nekkanti ... by the price Nekkanti paid for the fresh shrimp’’ and then converting that amount from Indian rupees to U.S. dollars to arrive at the value of $5.9713 per kilogram. Preliminary Selection of Factor Values Memorandum at 3 (emphasis added). Exhibit 3 of the Preliminary Selection of Factor Values Memorandum shows a prepared table entitled “Fresh Shrimp” with a “Total Value” in rupees of 1,387,296,413, a “Total Quantity” in kilograms of 5,202,000, an “Inflator” of 1.04, and an “Exchange Rate” of 0.02 U.S. dollars per Indian rupee. Commerce, however, used data on Nekkanti’s raw material purchases without first establishing, through record evidence, that the data it used for the surrogate value calculation actually were confined to purchases of raw, head-on, shell-on shrimp. Id. At oral argument, defendant did not dispute that the Nekkanti financial statement data appear to pertain to quantities of seafood that are not confined entirely to shrimp. Defendant argued, instead, that Commerce could infer from Nekkanti’s role in the Department’s parallel investigation of shrimp from India that Nekkanti is a major shrimp producer and that the Department’s reliance on the Nekkanti data was supported by substantial evidence and in accordance with law. The Department’s treatment of the Nek-kanti financial statement data as if it were confined to purchases of raw, head-on, shell-on shrimp was a fundamental error. The prepared table in Exhibit 3 of the Preliminary Selection of Factor Values Memorandum provides the values that Commerce relied upon to calculate the base value of $5.9713 per kilogram. The table is entitled “Fresh Shrimp.” The values appearing in the table, however, correspond to a chart in Nekkanti’s financial statement in which the material is described as “Raw Material Consumed for Processing.” Nekkanti Sea Foods Limited, 19th Annual Report 2002-2003 at 23 (2003) (found at Preliminary Selection of Factor Values Memorandum Ex. 3). Commerce did not identify in the Preliminary Determination or the Final Determination, and defendant does not direct the court to, anything in the Nekkanti financial statement showing that the values of raw material purchased refer exclusively to raw, head-on, shell-on shrimp. To the contrary, the Nekkanti sales brochure on the record states that Nekkanti processes and sells species other than shrimp, including “Deep Sea Lobsters (whole and tails), Crabs (whole and cut forms), Cuttle Fish (onboard frozen — whole, whole cleaned and fillets), Fin Fishes—King Fish, Pomfret, Snappers (whole, gutted and fillets).” Letter from Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 11 (Oct. 19, 2004) (Admin.R.Doc. No. 759) (“Allied Pacific Case Br.”); Letter from Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 11 (Oct. 19, 2004) (Admirn.R. Doc. No. 758) (“Yelin Case Br. ”); Second Surrogate Value Submission Attach. 8 (providing Nekkanti’s sales brochure). Commerce acknowledged plaintiffs’ concerns regarding the non-shrimp content of the Nekkanti data. See Issues and Decision Memorandum at 6. Commerce also noted petitioner Ad Hoc’s assertion that “the financial statement ‘shows unmistakably that only in-scope shrimp was processed by the company’ in the 2002-2003 period.’ ” Id. at 12 (quoting the comments of petitioner Ad Hoc). Commerce cited the petitioner’s argument that in valuing the raw material input, i.e., raw, head-on, shell-on shrimp, Commerce had broad discretion to rely upon the best available information that was publicly available. Id. at 11. Commerce, however, never cited to any record evidence to substantiate Ad Hoc’s assertion that the Nekkanti financial statement data reflected only purchases of “in-scope” shrimp. Rather than addressing plaintiffs’ objections that the Nekkanti data included seafood other than shrimp, Commerce invoked its broad discretion to choose the best available information and pointed to alleged deficiencies in the other data submissions. See id. at 12-16. b. The Record Lacks Substantial Evidence to Establish that Nekkanti’s Shrimp Purchases Were Confined to Unprocessed Shrimp Commerce also erred in treating the Nekkanti financial statement data as if the data were confined to purchases of unprocessed shrimp. The record evidence instead establishes that some of Nekkanti’s purchases were of shrimp that had been partially processed. Plaintiffs argued during the investigation, and again before the court, that Nek-kanti’s raw shrimp purchases were not an appropriate basis to calculate surrogate factor values because Nekkanti purchased headless, shell-on shrimp or peeled and undeveined shrimp in addition to raw, head-on, shell-on shrimp. See Allied Pacific Case Br. at 12; Yelin Case Br. at 11-12; Allied Pacific’s Br. at 20-21; Yelin’s Br. at 25-26, 35. Allied Pacific asserted that it was inappropriate to compare Nek-kanti’s semi-processed raw shrimp purchases to Allied Pacific’s raw shrimp purchases that were all purchases of head-on, shell-on shrimp because doing so artificially inflates the overall input purchase value and results in double-counting of processing expenses. Allied Pacific Case Br. at 12; Yelin Case Br. at 12; see Allied Pacific’s Br. at 20-21; Yelin’s Br. at 25, 35-36. Plaintiffs argue that purchases of headless and peeled shrimp further distort the surrogate factor value by artificially reducing the quantity by weight, pointing out that headless and peeled shrimp weigh less than head-on, shell-on shrimp. Allied Pacific Case Br. at 13; Yelin Case Br. at 13; Allied Pacific’s Br. at 20; Yelin’s Br. at 35-36. Commerce acknowledged these arguments but did not directly address them. See Issues and Decision Memorandum at 6. Commerce concluded that because Nek-kanti processes shrimp, its raw shrimp material purchases must consist of head-on, shell-on shrimp. Record evidence does not support this conclusion. Plaintiffs placed data on the record from the parallel antidumping investigation for India, in which Nekkanti reported its raw shrimp purchases. Plaintiffs argue that the data show that Nekkanti bought significant quantities of headless shrimp and peeled shrimp. Allied Pacific Case Br. at 12; Yelin Case Br. at 11-12. Plaintiffs contend that the purchased amounts of these partially processed shrimp ranged from more than 20 percent of all of Nekkanti’s shrimp purchases by quantity to more than 30 percent of its shrimp purchases by value. Allied Pacific Case Br. at 12; Ye-lin Case Br. at 12; see Second Surrogate Value Submission Attach. 1, Ex. SD-3; Letter from Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP to Secretary of Commerce at 5-6, (Dec. 7, 2004) (Admin.R.Doc. No. 825) (“Ministerial Error Allegations”); Allied Pacific’s Br. at 20; Yelin’s Br. at 25, 35. In the Second Surrogate Value Submission, the Nekkanti purchasing data that plaintiffs placed on the record show a substantial number of purchases of shrimp that are identified with abbreviations beginning with the letters HL for “headless” as opposed to HO for “head-on”: “HLBT,” “HLSO,” HLFLOWER, “HL PVN,” “HLBROWN,” “HLP,” “HLTIGER,” and “HLWHITE.” Second Surrogate Value Submission Ex. SD-3. Nekkanti’s own submissions in the parallel antidumping investigation corroborate that Nekkanti purchased semi-processed shrimp during the period of this investigation. See Allied Pacific Case Br. at 12 (“Nekkanti has stated on the record that ‘[wjhile many raw material purchases were headless shell on raw shrimp, certain purchases yyere of head-on shrimp or peeled and undeveined.’ ” (quoting Second Surrogate Value Submission Attach. 1 and Nekkanti’s April 14, 2004 Section D Response at D—18)). The record, therefore, does not support a finding that the Nekkanti financial statement data pertain exclusively to unprocessed shrimp. Nor is there support for an implicit finding that the raw material purchases represented in the Nekkanti financial statement data that -consisted of raw material other than unprocessed shrimp, did not significantly distort the surrogate values that the Department calculated. Because of the “best • available information” requirement of 19 U.S.C. § 1677b(c)(l), the base surrogate value of $5.97 per kilogram and the size-adjusted values that Commerce calculated from that base value must be rejected by the court as insufficiently explained and unsupported by substantial evidence on the record. 2. The Use of the Data in the Nekkanti Financial Statement Is Inconsistent with Commerce’s Own Criteria for “Best Available Information” Plaintiffs challenge the Department’s reliance on the Nekkanti financial statement data, which in plaintiffs’ view are “not corroborated by any other evidence on the administrative record” and yield an “aberrational and illogical” surrogate value. Allied Pacific’s Br. at 2; see Yelin’s Br. at 28-31. Plaintiffs point out that the base price of $5.97 per kilogram generated from the Nekkanti financial statement data and the derived count-size-specific values are substantially higher than the values for unprocessed shrimp shown in other data sets that are a part of the administrative record. Allied Pacific’s Br. at 2; see Yelin’s Br. at 28-31. The court finds that Commerce failed to support with substantial evidence its selection of the Nekkanti financial statement data as the best available information from among the various alternatives that were available on the record. Commerce had four sets of data, inter alia, from which to choose: count-size-specific prices for raw, head-on shrimp listed in the circulars of the SEAI; surveys of count-size-specific prices paid for unprocessed shrimp by Indian shrimp packers and exporters during the period of investigation that the ACC collected and published; public, ranged versions of count-size-specific prices paid for unprocessed shrimp reported by Nekkanti and Devi to Commerce in the parallel anti-dumping duty investigation of frozen and canned shrimp from India; and the Nek-kanti financial statement data, which were average, tax-inclusive costs of purchases of seafood'products as listed in the financial statement of the Indian shrimp producer Nekkanti for the period of April 2002 to March 2003, which period was immediately prior to the period of investigation. First Surrogate Value Submission at 3-4, Ex. 3; Second Surrogate Value Submission at 2. Commerce rejected the SEAI data, the ACC data, and the data on the Nekkanti and Devi ranged prices. Issues and Decision Memorandum at 13-15. Commerce based the surrogate value for raw shrimp on the Nekkanti financial statement data, which petitioner submitted, in the Preliminary Determination and the Final Determination. Preliminary Determination, 69 Fed.Reg. at 42,667-68; Issues and Decision Memorandum at 15-16. Commerce assigned the value of $5.97 per kilogram, calculated from the Nekkan-ti financial statement data, to the weighted average count size of 31 to 40 shrimp per kilogram. The court’s review of the record shows that for unprocessed shrimp falling within the count size of 31 to 40 shrimp per kilogram, the SEAI values vary from $4.38 to $5.37 per kilogram, the ACC value is $5.05 per kilogram, and the ranged Devi/Nekkanti values vary from $5.08 to $6.22 per kilogram. See Allied Pacific Case Br. Ex. 1. In selecting data to value factors of production, Commerce must choose “the best available information regarding the values of such factors in a market economy country or countries.” 19 U.S.C. § 1677b(c)(1) (emphasis added). Congress did not define the term “best available information,” and the statute vests Commerce with considerable discretion. See Nation Ford Chem. Co. v. United States, 166 F.3d 1373, 1377 (Fed.Cir.1999). “ ‘[T]he process of constructing foreign market value for a producer in a nonmark-et economy country is difficult and necessarily imprecise.’ ” Id. (quoting Sigma Corp. v. United States, 117 F.3d 1401, 1408 (Fed.Cir.1997)). “While § 1677b(c) provides guidelines to assist Commerce in this process, this section also accords Commerce wide discretion in the valuation of factors of production in the application of those guidelines.” Id. The Department’s exercise of its discretion to determine “best available information,” however, must be guided by the larger purpose of the antidumping law. “The Act sets forth procedures in an effort to determine margins ‘as accurately as possible.’ ” Lasko Metal Prods., Inc. v. United States, 43 F.3d 1442, 1446 (Fed.Cir.1994) (quoting Rhone Poulenc, Inc. v. United States, 899 F.2d 1185, 1191 (Fed.Cir.1990)); see also Shakeproof Assembly Components, Div. of III. Tool Works, Inc. v. United States, 268 F.3d 1376, 1382 (Fed.Cir.2001). In the investigation, Commerce stated that “[a]s a general matter, the Department prefers to use publicly available data to value surrogate values from the surrogate country to determine factor prices that, among other things: represent a broad market average; are contemporaneous with the [period of investigation]; and are specific to the input in question.” Preliminary Determination, 69 Fed.Reg. at 42,667. The criteria that Commerce identified during the investigation appear to be related to the objective of accuracy. However, selecting the sur