# Granular Polytetrafluoroethylene Resin From India: Amended Final Results of Antidumping Duty Administrative Review; 2023-2024
**AGENCY:**
Enforcement and Compliance, International Trade Administration, Department of Commerce.
**SUMMARY:**
The U.S. Department of Commerce (Commerce) is amending the final results of the administrative review of the antidumping duty (AD) order on Granular Polytetrafluoroethylene Resin (Granular PTFE) from India to correct a ministerial error. The period of review (POR) is March 1, 2023, through February 29, 2024.
**DATES:**
Applicable April 2, 2026.
**FOR FURTHER INFORMATION CONTACT:**
Noah Wetzel, AD/CVD Operations, Office VIII, Enforcement and Compliance, International Trade Administration, U.S. Department of Commerce, 1401 Constitution Avenue NW, Washington, DC 20230; telephone: (202) 482-7466.
**SUPPLEMENTARY INFORMATION:**
**Background**
On February 24, 2026, Commerce published the *Final Results* of the 2023-2024 administrative review of the AD order on Granular PTFE from India. [^1] On February 25, 2026, we received timely filed ministerial error allegations from Gujarat Fluorochemicals Limited (GFCL), the mandatory respondent in this administrative review. [^2] We are amending the *Final Results* to correct certain ministerial errors raised by GFCL. [^3]
[^1]*See Granular Polytetrafluoroethylene Resin from India: Final Results of Antidumping Duty Administrative Review; 2023-2024,* 91 FR 8827 (February 24, 2026) ( *Final Results* ), and accompanying Issues and Decision Memorandum (IDM).
[^2]*See* GFCL' Letter, “Gujarat Fluorochemicals Limited's Ministerial Error Comments for the Final Results,” dated February 25, 2026 (GFCL's Ministerial Error Allegation).
[^3]*See* Memorandum, “Analysis of Ministerial Error Allegations for the Final Results,” dated concurrently with this notice (Ministerial Error Memorandum).
**Legal Framework**
Section 751(h) of the Tariff Act of 1930, as amended (the Act), defines a “ministerial error” as including “errors in addition, subtraction, or other arithmetic function, clerical errors resulting from inaccurate copying, duplication, or the like, and any other unintentional error which the administering authority considers ministerial.” [^4] With respect to final results of administrative reviews, 19 CFR 351.224(e) provides that Commerce “will analyze any comments received and, if appropriate, correct any . . . ministerial error by amending the final results of review . . .”
[^4]*See* 19 CFR 351.224(f).
**Ministerial Errors**
In its ministerial error comments, GFCL alleged that Commerce made a ministerial error in its calculation of U.S. Net price for export price sales. [^5]
[^5]*See* GFCL's Ministerial Error Allegation.
We agree with GFCL that we made a ministerial error regarding the calculation of U.S. Net price for export price sales in the *Final Results,* pursuant to section 751(h) of the Act and 19 CFR 351.224(f), and have amended our calculations to correct this error. [^6]
[^6]*See* Ministerial Error Memorandum.
For a complete discussion of the ministerial error allegation, as well as Commerce's analysis, *see* the Ministerial Error Memorandum. [^7] The Ministerial Error Memorandum is on file electronically via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS). ACCESS is available to registered users at *https://access.trade.gov.*
[^7]*Id.*
**Amended Final Results of Review**
As a result of correcting the ministerial error described above, we determine that the following estimated weighted-average dumping margin for GFCL exists for the period March 1, 2023, through February 29, 2024:
| Exporter/producer | Weighted- |
| --- | --- |
| Gujarat Fluorochemicals Limited | 1.80 |
**Disclosure**
We intend to disclose the calculations performed for these amended final results of review to interested parties within five days of the date of publication of this notice in the *Federal Register* , in accordance with 19 CFR 351.224(b).
**Assessment Rates**
Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1), Commerce has determined, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise in accordance with the amended final results of this review. The amended final results of this review shall be the basis for the assessment of antidumping duties on entries of merchandise covered by the amended final results of this review and for future deposits of estimated duties, where applicable. [^8]
[^8]*See* section 751(a)(2)(C) of the Act.
Pursuant to 19 CFR 351.212(b)(1), because GFCL reported the entered value for their U.S. sales, we calculated importer-specific *ad valorem* duty assessment rates based on the ratio of the total amount of antidumping duties calculated for each importer's examined sales to the total entered value of those sales. Where an importer-specific assessment rate is zero or *de minimis,* we will instruct CBP to liquidate the appropriate entries without regard to antidumping duties.
For entries of subject merchandise during the POR produced by GFCL for which it did not know that its merchandise was destined for the United States, we will instruct CBP to liquidate such entries at the all-others rate established in the less-than-fair-value (LTFV) investigation, if there is no rate for the intermediate company(ies) involved in the transaction.
Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the amended final results of this review in the *Federal Register* . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( *i.e.,* within 90 days of publication).
**Cash Deposit Requirements**
The following amended deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of these amended final results of this administrative review, as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for GFCL will be equal to the weighted-average dumping margin established in the final results of this administrative review; (2) for merchandise exported by a producer or exporter not covered in this review but covered in a prior segment of the proceeding, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the producer or exporter participated; (3) if the exporter is not a firm covered in this review, a prior review, or the original LTFV investigation, but the producer is, the cash deposit rate will be the rate established for the most recently completed segment of the proceeding for the producer of the merchandise; and (4) the cash deposit rate for all other producers and exporters will continue to be 10.36 percent *ad valorem,* the all-others rate established in the LTFV investigation. [^9] These cash deposit requirements, when imposed, shall remain in effect until further notice.
[^9]*See Granular Polytetrafluoroethylene Resin from India and the Russian Federation: Antidumping Duty Orders,* 87 FR 14514 (March 15, 2022) ( *Order* ).
**Notification to Importers**
This notice serves as a final reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate regarding the reimbursement of antidumping and/or countervailing duties prior to liquidation of the relevant entries during the POR. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping and/or countervailing duties occurred and the subsequent assessment of double antidumping duties, and/or an increase in the amount of antidumping duties by the amount of the countervailing duties.
**Administrative Protective Order**
This notice serves as a reminder to parties subject to administrative protective order (APO) of their responsibility concerning the disposition of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3), which continues to govern business proprietary information in this segment of the proceeding. Timely written notification of return/destruction of APO materials or conversion to judicial protective order is hereby requested. Failure to comply with the regulations and the terms of an APO is a sanctionable violation.
**Notification to Interested Parties**
We are issuing and publishing this notice in accordance with sections 751(h) and 777(i)(1) of the Act, and 19 CFR 351.224(e).
Dated: March 30, 2026.
Christopher Abbott,
Deputy Assistant Secretary for Policy and Negotiations, performing the non-exclusive functions and duties of the Assistant Secretary for Enforcement and Compliance.