In force · As amended up to 2026-08
8. In this Section, the following expressions have the meanings hereby assigned to them :
(a) waste and scrap:
(i) all metal waste and scrap;
(ii) metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
(b) Powders:
products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
8. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
(a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only:
(i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for
covering weaving spindles (weaving beams);
(ii) bolting cloth;
(iii) filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
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(v) textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b) textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes
[for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts].
8. For the purpose of heading 2937 :
(a) the term ―hormones‖ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
(b) the expression ―used primarily as hormones‖ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.
SUB-HEADING NOTE :
|Tariff|Item||Description of goods|Description of goods|||Unit|<br>Rate|of duty|
|---|---|---|---|---|---|---|---|---|---|
|||||||||Standard|Prefer-|
||||||||||ential|
||||||||||Areas|
|(1)|||(2)||||(3)|(4)|(5)|
|5901|||TEXTILE FABRICS COATED WITH GUM|||OR||||
||||AMYLACEOUS SUBSTANCES,|OF A KIND USED FORTHE||||||
||||OUTER COVERS OF BOOKS|OR THE LIKE; TRACING||||||
||||CLOTH; PREPARED PAINTING CANVAS; BUCKRAM|||||||
||||AND<br>SIMILAR<br>STIFFENED|TEXTILE FABRICS|OF|<br>A||||
||||KIND USED FOR HAT FOUNDATIONS|||||||
|5901|10|-|Textile fabrics coated with gum or amylaceous|||||||
||||substances, of a kind used for the outer covers|||||||
||||of books or the like :|||||10%|-|
|5901|10 10|---|Of cotton||||m2|10%|-|
|5901|10 20|---|Prepared painting canvas||||m2|10%|-|
|5901|10 90|---|Other||||m2|||
|5901|90|-|Other :|||||10%|-|
|5901|90 10|---|Tracing cloth of cotton||||m2|10%|-|
|5901|90 20|---|Varnished cambric fabrics (Empire fabrics)||||m2|||
||||tapes|||||10%|-|
|5901|90 90|---|Other||||m2|||
|5902|||TYRE CORD FABRIC OF HIGH TENACITY YARN OF|||||||
||||NYLON OR OTHER POLYAMIDES, POLYESTERS OR|||||||
||||VISCOSE RAYON|||||||
|5902|10|-|Of nylon or other polyamides :|||||||
|5902|10 10|---|Impregnated with rubber||||m2|20%|-|
|5902|10 90|---|Other||||m2|20%|-|
|5902|20|-|Of polyesters :|||||||
|5902|20 10|---|Impregnated with rubber||||m2|20%|-|
|5902|20 90|---|Other||||m2|20%|-|
|5902|90|-|Other :|||||||
|5902|90 10|---|Impregnated with rubber||||m2|20%|-|
|5902|90 90|---|Other||||m2|20%|-|
8. Tariff item 3808 93 62 covers one of the following goods of sub-heading 3808 93 with content by mass greater than 90% : Bispyribac sodium (ISO); Imazethapyr (ISO).
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CHAPTER-59
8. For the purposes of heading 3917, the expression ―tubes, pipes and hoses‖ means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|5903||TEXTILE FABRICS, IMPREGNATED, COATED, COVERED||||
|||OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF||||
|||HEADING5902||||
|5903 10|-|With polyvinyl chloride:||||
|5903 10 10|---|Imitation leather fabrics of cotton|m2 |20%|-|
|5903 10 90|---|Other|m2|20%|-|
|5903 20|-|With polyurethane :||||
|5903 20 10|---|Imitation leather fabrics, of cotton|m2|20%|-|
|5903 20 90|---|Other|m2|20%|-|
|5903 90|-|Other:||||
|5903 90 10|---|Of cotton|m2|20%|-|
|5903 90 20|---|Polyethylene laminated jute fabrics|m2|20%|-|
|5903 90 90|---|Other|m2|20%|-|
|5904||LINOLEUM, WHETHER OR NOT CUT TO SHAPE;||||
|||FLOOR COVERINGS CONSISTING OF A COATING||||
|||OR COVERING APPLIED ON A TEXTILE BACKING, ||||
|||WHETHER OR NOT CUT TO SHAPE||||
|5904 10 00|-|Linoleum|m2|10%|-|
|5904 90|-|Other :||||
|5904 90 10|---|Floor coverings with jute base|m2|10%|-|
|5904 90 90|---|Other|m2|10%|-|
|5905||TEXTILE WALL COVERINGS||||
|5905 00|-|Textile wall coverings :||||
|5905 00 10|---|Fixed on the backing of any material|kg.|10%|-|
|5905 00 90|---|Other|kg.|10%|-|
|5906||RUBBERISED TEXTILE FABRICS, OTHER THAN||||
|||THOSE OF HEADING<br>5902||||
|5906 10 00|-|Adhesive tape of a width not exceeding|kg.|10%|-|
|||20 cm||||
||-|Other :||||
|5906 91|--|Knitted or crocheted :||||
|5906 91 10|---|Of cotton|kg.|10%|-|
|5906 91 90|---|Of other textile materials|kg.|10%|-|
|5906 99|--|Other :||||
|5906 99 10|---|Insulating tape, electrical of cotton|kg.|10%|-|
|5906 99 20|---|Rubberised cotton fabrics, other than|kg.|10%|-|
|||knitted or crocheted||||
|5906 99 90|---|Other|kg.|10%|-|
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
|SECTION-XI||||CHAPTER-59|CHAPTER-59|
|---|---|---|---|---|---|
|(1)||(2)|(3)|(4)|(5)|
|5907||TEXTILE FABRICS OTHERWISE IMPREGNATED,||||
|||COATED OR COVERED; PAINTED CANVAS BEING||||
|||THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR||||
|||THE LIKE||||
|5907 00|-|Textile fabrics otherwise impregnated, coated||||
|||or covered; painted canvas being||||
|||theatrical scenery, studio back-cloths or the||||
|||like :||||
||---|Fabrics covered partially or fully with||||
|||textile flocks, or with preparation containing||||
|||textile flocks :||||
|5907 00 11|----|On the base fabrics of cotton|m2|10%|-|
|5907 00 12|----|On the base fabrics of man-made textile|m2|10%|-|
|||material||||
|5907 00 19|----|On base fabrics of other textile materials|m2|10%|-|
||---|Other :||||
|5907 00 91|----|Cotton fabrics coated or impregnated with|m2|10%|-|
|||oil or preparations with basis of drying oil||||
|5907 00 92|----|Other textile fabrics coated or impregnated|m2|10%|-|
|||with oil or oil preparations||||
|5907 00 93|----|Jute fabrics otherwise impregnated or coated|m2|10%|-|
|5907 00 99|----|Other|m2|10%|-|
|5908||TEXTILE WICKS, WOVEN, PLAITED OR KNITTED,||||
|||FOR LAMPS, STOVES, LIGHTERS, CANDLES OR||||
|||THE LIKE; INCANDESCENT GAS MANTLES AND||||
|||TUBULAR KNITTED GAS MANTLE FABRIC||||
|||THEREFOR, WHETHER OR NOT IMPREGNATED||||
|5908 00|-|Textile wicks, woven, plaited or knitted, for||||
|||lamps, stoves, lighters, candles or the like;||||
|||incandescent gas mantles and tubular knitted||||
|||gas mantle fabric therefor, whether or not||||
|||impregnated :||||
|5908 00 10|---|Wicks and gas mantle fabrics, of cotton|kg.|10%|-|
|5908 00 20|---|Gas mantles of rayon|kg.|10%|-|
|5908 00 90|---|Other|kg.|10%|-|
|5909||TEXTILE HOSE PIPING AND SIMILAR TEXTILE||||
|||TUBING, WITH OR WITHOUT LINING, ARMOUR OR||||
|||ACCESSORIES OF OTHER MATERIALS||||
|5909 00|-|Textile hose piping and similar textile tubing,||||
|||with or without lining, armour or accessories||||
|||of other materials :||||
|5909 00 10|---|Of cotton|kg.|10%|-|
8. Headings 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
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8. For the purposes of Chapters 50 to 60:
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|5909 00 20|---|Of man-made fibre|kg.|10%|-|
|5909 00 90|---|Of other textile materials|kg.|10%|-|
|5910||TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF||||
|||TEXTILE MATERIAL, WHETHER OR NOT IMPREGNATED,||||
|||COATED, COVERED OR LAMINATEDWITH PLASTICS, OR||||
|||REINFORCED WITH METAL OR OTHER MATERIAL||||
|5910 00|-|Transmission or conveyor belts or belting, of||||
|||textile material, whether or not impregnated,||||
|||coated, covered or laminated with plastics, or||||
|||reinforced with metal or other material :||||
|5910 00 10|---|Cotton canvas ply belting|kg.|20%|-|
|5910 00 20|---|Rubberised cotton belting|kg.|20%|-|
|5910 00 30|---|Other transmission, conveyer or elevator|kg.|20%|-|
|||belts or belting of cotton||||
|5910 00 40|---|Hair belting|kg.|20%|-|
|5910 00 50|---|Flax canvas ply belting|kg.|20%|-|
|5910 00 60|---|Fibre belt conveyor|kg.|20%|-|
|5910 00 90|---|Other|kg.|20%|-|
|5911||TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL||||
|||USES, SPECIFIED IN NOTE 8 TO THIS CHAPTER||||
|5911 10 00|-|Textile fabrics, felt and felt-lined woven|kg.|10%|-|
|||fabrics, coated, covered or laminated with||||
|||rubber, leather or other material, of a kind||||
|||used for card clothing, and similar fabrics of||||
|||a kind used for other technical purposes,||||
|||including<br>narrow<br>fabrics<br>made<br>of<br>velvet||||
|||impregnated with rubber, for covering||||
|||weaving spindles (weaving beams)||||
|5911 20 00|-|Bolting cloth, whether or not made up|m|10%|-|
||-|Textile fabrics and felts, endless or fitted||||
|||with linking devices, of a kind used in paper-||||
|||making or similar machines (for example,||||
|||for pulp or asbestos-cement) :||||
|5911 31|--|Weighing less than 650 g/m2 : ||||
|5911 31 10|---|Felt for cotton textile industries, woven|kg.|10%|-|
|5911 31 20|---|Woven textiles felt, whether or not|kg.|10%|-|
|||impregnated or coated, of a kind commonly||||
|||used in other machines||||
|5911 31 30|---|Cotton fabrics and articles used in|kg.|10%|-|
|||machinery and plant||||
|5911 31 40|---|Jute fabrics and articles used in machinery|kg.|10%|-|
|||or plant||||
8. Garments which are, prima facie , classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113.
8. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214.
|(1)||(2)|(3)|(4)|(5)|
|---|---|---|---|---|---|
|5911 31 50|---|Textile fabrics of metalised yarn of a kind|kg.|10%|-|
|||commonly used in paper making or other||||
|||machinery||||
|5911 31 90|---|Other|kg.|10%|-|
|5911 32|--|Weighing 650 g/m2 or more:||||
|5911 32 10|---|Felt for cotton textile industries, woven|kg.|10%|-|
|5911 32 20|---|Woven textiles felt, whether or not|kg.|10%|-|
|||impregnated or coated, of a kind commonly||||
|||used in other machines||||
|5911 32 30|---|Cotton fabrics and articles used in|kg.|10%|-|
|||machinery and plant||||
|5911 32 40|---|Jute fabrics and articles used in machinery|kg.|10%|-|
|||or plant||||
|5911 32 50|---|Textile fabrics of metalised yarn of a kind|kg.|10%|-|
|||commonly used in paper making or other||||
|||machinery||||
|5911 32 90|---|Other|kg.|10%|-|
|5911 40 00|-|Filtering or Straining cloth of a kind used in|kg.|10%|-|
|||oil presses or the like, including that of human||||
|||hair||||
|5911 90|-|Other :||||
|5911 90 10|---|Paper maker‗s felt, woven|kg.|10%|-|
|5911 90 20|---|Gaskets, washers, polishing discs and other|kg.|10%|-|
|||machinery parts of textile articles||||
||---|Knitted or wovenGeo-technical textile:||||
|5911 90 31<br>5911 90 32<br>5911 90 39|----<br>----<br>----|Geogrid conforming to IS 17373<br>Geotextile conforming to IS 16391, IS 16392<br>Other|kg.<br>kg.<br>kg.|10%<br>10%<br>10%|-<br>-<br>-|
|5911 90 40|---|Mulch mats, conforming to IS 16202|kg.|10%|-|
|5911 90 90|---|Other|kg.|10%|-|
8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading 7112 are to be classified in that heading and in no other heading of this Schedule.
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(a) if there is a decrease in the export price of an article without any commensurate change in the resale price in India of such article imported from the exporting country or territory; or
(b) under such other circumstances as may be provided by rules.]
(2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the amount of subsidy, impose a countervailing duty under this sub-section not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined,—
(a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such countervailing duty; and
(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced.
1. Ins. by Act 23 of 2019, s. 86 (w.e.f. 1-08-2019).
2. Ins. by Act 13 of 2021, s. 102 (w.e.f. 28-03-2021).
1[(2A) Notwithstanding anything contained in sub-sections (1) and (2), a notification issued under sub-section (1) or any countervailing duty imposed under sub-section (2) shall not apply to article imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,—
(i) it is specifically made applicable in such notification or to such undertaking or unit; or
(ii) such articles is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, countervailing duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India.
Explanation .—For the purposed of this sub-section,—
(a) the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944);
(b) the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005;]
(3)Subject to any rules made by the Central Government, by notification in the Official Gazette, the countervailing duty under sub-section (1) or sub-section (2) shall not be levied unless it is determined that—
(a) the subsidy relates to export performance;
(b) the subsidy relates to the use of domestic goods over imported goods in the export article; or
2 [(c) the subsidy has been conferred on a limited number of persons engaged in the manufacture, production or export of articles;]
(4) If the Central Government, is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the article benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Central Government may, by notification in the Official Gazette, levy countervailing duty from a date prior to the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable from the date as specified in the notification issued under this sub-section.
(5)The countervailing duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.
(6)The countervailing duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition: Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidization and injury, it may, from time to time,
1. Ins. by Act 13 of 2021, s. 102 (w.e.f. 28-03-2021).
2. Subs. by Act 7 of 2017, s. 109, for clause (c) (w.e.f. 31-3-2017).
13
extend the period of such imposition for a further period[1] [up to five years] and such further period shall commence from the date of order of such extension:
Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the countervailing duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.
2[Povided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.]
(7)The amount of any such subsidy as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the identification of such article and for the assessment and collection of any countervailing duty imposed upon the importation thereof under this section.
3[(7A)The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.]
(8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. 9A. Anti-dumping duty on dumped articles .—(1) Where 4[any article is exported by an exporter or
producer] from any country or territory (hereinafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article.
Explanation .—For the purposes of this section,—
(a) "margin of dumping", in relation to an article, means the difference between its export price and its normal value;
(b) "export price", in relation to an article, means the price of the article exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported articles are first resold to an independent buyer or if the article is not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as may be determined in accordance with the rules made under sub-section (6);
(c) "normal value", in relation to an article, means—
1. Subs. by Act 13 of 2021, s. 102, for "of five years" (w.e.f. 28-03-2021).
2. Ins. by Act 13 of 2021, s. 102 (w.e.f. 28-03-2021).
3. Subs. by Act 33 of 2009, s. 99, for sub-section (7A) (w.e.f. 1-1-1995).
4. Subs. by s. 101, ibid ., for "any article is exported" (w.e.f. 19-8-2009).
(i) the comparable price, in the ordinary course of trade, for the like article when[1] [destined for consumption] in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or
(ii) when there are no sales of the like article in the ordinary course of trade in the domestic market of the exporting country or territory, or when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not permit a proper comparison, the normal value shall be either— (a) comparable representative price of the like article when exported from the exporting 2 country or [territory to] an appropriate third country as determined in accordance with the rules made under sub-section (6); or
(b) the cost of production of the said article in the country of origin along with reasonable addition for administrative, selling and general costs, and for profits, as determined in accordance with the rules made under sub-section (6):
Provided that in the case of import of the article from a country other than the country of origin and where the article has been merely transhipped through the country of export or such article is not produced in the country of export or there is no comparable price in the country of export, the normal value shall be determined with reference to its price in the country of origin.
3[(1A) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that circumvention of anti-dumping duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article subject to such anti-dumping duty or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or in any other manner, whereby the antidumping duty so imposed is rendered ineffective, it may extend the anti-dumping duty to such article or an article originating in or exported from such country, as the case may be[4] [from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify].]
4[(
4[(1B) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that absorption of anti-dumping duty imposed under sub-section (1) has taken place whereby the antidumping duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of intitiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify.
Explanation .—For the purposes of this sub-section, "obsorption of anti-sumping duty" is said to have taken place,—
(a) if there is a decrease in the export price of an article without any commensurate change in the cost of production of such article or export price of such article to countries other than India or resale price in India of such article imported from the exporting country or territory; or
(b) under such other circumstances as may be provided by rules.]
(2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any
1. Subs. by Act 21 of 2006, s. 62, for "meant for consumption" (w.e.f. 18-4-2006).
2. Subs. by Act 32 of 2003, s. 131, for "territory or" (w.e.f. 14-5-2003).
3. Ins. by Act 8 of 2011, s. 58 (w.e.f. 8-4-2011).
4. Ins. by Act 13 of 2021, s. 103 (w.e.f. 28-03-2021).
article, impose on the importation of such article into India an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined:—
(a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and
(b) refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of the anti-dumping duty as so reduced.
1[(2A) Notwithstanding anything contained in sub-section (1) and sub-section (2), a notification issued under sub-section (1) or any anti-dumping duty imposed under sub-section (2)shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone,unless,—
(i) it is specifically made applicable in such notification or to such undertaking or unit; or
(ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, anti-dumping duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India.
Explanation .—For the purposes of this section,—]
(a) the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Exise Act, 1944 (1 of 1944);
(b) the expression "special economic zone" shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);]
(3) If the Central Government, in respect of the dumped article under inquiry, is of the opinion that—
(i) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury; and
(ii) the injury is caused by massive dumping of an article imported in a relatively short time which in the light of the timing and the volume of imported article dumped and other circumstances is likely to seriously undermine the remedial effect of the antidumping duty liable to be levied,
the Central Government may, by notification in the Official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section, and notwithstanding anything contained in any law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification.
(4) The anti-dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.
(5) The anti-dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition: Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time, extend the
1. Subs. by Act 13 of 2021, s. 103, for sub-section (2A) (w.e.f. 28-03-2021).
period of such imposition for a further period[1] [up to five years] and such further period shall commence from the date of order of such extension:
Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.
2[Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.]
(6) The margin of dumping as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for any anti-dumping duty under this section may be identified, and for the manner in which the export price and the normal value of, and the margin of dumping in relation to, such articles may be determined and for the assessment and collection of such anti-dumping duty.
3[(6A) The margin of dumping in relation to an article, exported by an exporter or producer, under inquiry under sub-section (6) shall be determined on the basis of records concerning normal value and export price maintained, and information provided, by such exporter or producer:
Provided that where an exporter or producer fails to provide such records or information, the margin of dumping for such exporter or producer shall be determined on the basis of facts available.]
(7) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament.
4[(8) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.]
5[9AA. Refund of anti-dumping duty in certain cases .—(1) 6[Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping duty imposed under sub-section (1) of section 9A on any article, in excess of the actual margin of dumping in relation to such article, the Central Government shall, as soon as may be, reduce such anti-dumping duty as is in excess of actual margin of dumping so determined, in relation to such article or such importer, and such importer shall be entitled to refund of such excess duty]:
Provided that such importer shall not be entitled to refund of so much of such excess duty under this sub-section which is refundable under sub-section (2) of section 9A.
Explanation .—for the purposes of this sub-section, the expressions, "margin of dumping", "export price" and "normal value" shall have the same meaning respectively assigned to them in the Explanation to sub-section (1) of section 9A.
1. Subs. by Act 13 of 2021, s. 103, for "of five years" (w.e.f. 28-03-2021).
2. Ins. by Act 13 of 2021, s. 103 (w.e.f. 28-03-2021).
3. Ins. by Act 33 of 2009, s. 101 (w.e.f. 19-8-2009).
4. Subs. by Act 33 of 2009, s. 101, for sub-section (8) (w.e.f. 1-1-1995).
5. Ins. by Act 10 of 2000, s. 89 (w.e.f. 12-5-2000).
6. Subs. by Act 8 of 2011, s. 59, for certain words (w.e.f. 8-4-2011).
(2) the Central Government may, by notification in the Official Gazette, make rules to—
(i) provide for the manner in which and the time within which the importer may make application for the purposes of sub-section (1);
(ii) authorise the officer of the Central Government who shall dispose of such application on behalf of the Central Government within the time specified in such rules; and
(iii) provide the manner in which the excess duty referred to in sub-section (1) shall be—
- (A) determined by the officer referred to in clause (ii); and
(B) refunded by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, after such determination.]
Source: India Code