   
  
G/ADP/N/1/IND/2/Suppl.11  
 
12 January 2022  
(22-0290) Page: 1/3 
Committee on Anti -Dumping Practices  Original: English  
 
NOTIFICATION OF LAW AND REGULATIONS UNDER  
ARTICLE 18.5 OF THE AGREEMENT  
INDIA 
Supplement  
The following communication, dated 29 December and received on 30 December 2021 , is being 
circulated at the request of the delegation of India.  
 
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Pursuant to Article 18.5 of the Agreement on Implementation of Article VI of the General Agreement 
on Tariffs and Trade 1994, India hereby notifies the amendments to its Anti -Dumping Rules, namely, 
"Customs Tariff (Identification,  Assessment and Collection of Anti -Dumping Duty on Dumped Articles 
and for Determination of Injury) Amendment Rules, 2021 ". The amendment rules were notified vide 
Government of India 's Notification No.84/2021 -Customs (N.T) dated 27th October, 2021. Copy of 
the same is annexed to this notification.  
 
The amendment is also available in the public domain and can be accessed at http://www.cbic.gov.in  
at the following weblink:  https://www.cbic.gov.in/resources//htdocs -cbec/customs/cs -
act/notifications/notfns -2021/cs -nt2021/csnt84 -2021.pdf  
This supplemen ts India 's earlier notification1. 
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1 G/ADP/N/1/IND/2/Suppl.10 . G/ADP/N/1/IND/2/Suppl.11  
 
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  [TO BE PUBLISHED  IN THE GAZETTE  OF INDIA,  EXTRAORDINARY,  PART II, SECTION  3, 
SUB- SECTION  (i)] 
GOVERNMENT  OF INDIA  
MINISTRY OF FINANCE  
(DEPARTMENT  OF REVENUE)  
Notification  No. 84/2021 -Customs  (N.T.)  
 
New Delhi, the  27th October,  2021 
 G.S.R…(E). - In exercise  of the powers  conferred  by sub-section  (6) of section  9A and 
sub-section (2) of section 9B of the Customs Tariff Act, 1975 (51 of 1975), the Central Government 
hereby makes the  following rules further to amend the Customs Tariff (Identification, Assessment 
and Collection of Anti - dumping  Duty on Dumped  Articles  and for Determination  of Injury)  Rules,  
1995, namely:  - 
1.  Short title and commencement. — (1) These rules may be called the Customs Tariff 
(Identification,  Assessment and Collection of Anti -dumping Duty on Dumped Articles and for 
Determination of Injury)  Second Amendment  Rules,  2021.  
 
(2)  These  rules shall come  into force  on the date of their publicatio n in the Official  Gazette.  
 
2.  In the Customs Tariff (Identification, Assessment and Collection of Anti - dumping Duty on 
Dumped Articles and for Determination of Injury) Rules, 1995, - 
 
 (i) in rule 23, in sub -rule (2), for the words, brackets and figure,  "sub-rule (1) ", the words, 
 brackets,  letters  and figures,  "sub-rule (1A)  or (1B) " shall be substituted;  
 
 (ii) after  rule 28, the following  rules shall be inserted, namely:  - 
 
"29. Anti -absorption review. – (1) An anti -dumping duty imposed under section 9A of the 
Act may be considered to be absorbed when export prices of an article from the exporting 
country or  countries decrease post imposition of the anti -dumping duty without any 
commensurate change in  cost of production of such article or expor t prices of such article to 
countries other than India or  resale  price of such article  in India imported  from the exporting  
country  or countries.  
(2) Where an article subject to anti -dumping duty is imported into India at such price or 
under  such condition  which is considered  as absorption of the existing anti -dumping duty, 
and such  duty is thereby rendered or maybe rendered ineffective,  the designated authority 
may, after  conducting review, recommend modification in the form or basis of the anti -
dumping duty, or the  quantum of anti -dumping duty, or both, after reassessing the dumping 
margin and injury  margin  and appropriate changes or adjustments in previously 
determined normal value and injury, if  necessary,  in accordance  with the provisions  of rule 
10 and Annexure  III to these  Rules,  respectively,  may be done.  
 
(3) The domestic industry or any other interested party shall file the application seeking 
initiation of  anti-absorption  investigation normally  within  two years  from the date of 
imposition  of definitive  anti-dumping  duty:  
 
Provided that in view of special circumstances in a given case, for reasons to be recorded in  
writing, the designated authority may accept an application for such initiation after expiry of 
the said period  of two years:  
Provided further that no such application shall be accepted in cases with less than twelve  
months ' period  remaining for the anti -dumping  duty to expire.  
30. Initiation of investigation to determine absorption. – (1) Except as provided herein 
below,  the designated authority may initiate an investigation to determine the existence and 
effect of any  alleged  absorption  of the anti-dumping  duty levied  under  section  9A of the Act, 
upon receipt of  a written  application  by or on behalf  of the domestic  industry  or by any other 
interested  party.  G/ADP/N/1/IND/2/Suppl.11  
 
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(2) The  application  shall,  inter-alia, contain  sufficient  evidence  as regards  the existence  of 
circumstances  referred  in sub-rule (1) of rule 29 to justify  initiation  of an anti–absorption  
investigation.  
 
(3) Notwithstanding anything contained in sub -rule (1), the designated authority may initiate 
an investigation suo moto, if it is satisfied  from the information  received  from the Principal  
Commissioner of Customs or the Commissioner of Customs appointed under the Customs 
Act, 1962 (52 of 1962) or any other source, that sufficient evidence exists as to the existence 
of the   circumstances pointing  to absorption  of the anti-dumping  duty in force.  
 
(4) The designated authorit y may initiate an investigation to determine the existence and 
effect of  any alleged absorption of the antidumping duty in force where it is satisfied that 
imports of the  article  are absorbing  the anti -dumping  duty:  
 
Provided that the designated  authority shall notify the government of the exporting country  
before  proceeding  to initiate such  an investigation.  
 
(5) The Central Government may, on recommendation of the designated authority, resort to  
provisional assessment of the imports of the article alleged  to be absorbing an anti -dumping 
duty in force and may ask a guarantee from the importer, till the time a decision under sub -
rule (3) of  rule 31 is taken  by the Central  Government.  
 
(6) The  provisions  regarding  evidence  and procedures  under  rule 6 shall apply  mutatis  
mutandis  to any investigation carried out under  this rule  and the review shall be limited  only 
to re-computation of dumping and injury margin due to the reason that existence of injury 
and  causal  link has already  been determined in  the original investigation.  
 
(7) Any such investigation shall be concluded within six months from the date of initiation of 
the investigation:  
 
Provided  that in special  circumstances  for reasons  to be recorded  in writing,  the Central  
Governme nt may extend  the said  period  for another  three  months.  
 
31. Determination of Absorption.  – (1) The designated  authority, upon  determination 
that absorption of anti -dumping duty exists, may recommend modification of the form or 
basis of the  anti-dumping duty, or the quantum of anti -dumping duty, or both, to imports of 
articles  found to  be absorbing an existing anti -dumping duty and such  modification may 
apply retrospectively  from the date of  initiation  of the investigation  under  rule 30. 
 
(2) The  designated  authority  shall issue a public notice  recording  its findings.  
 
(3) The Central Government may, pursuant to the recommendations made by the designated  
authority, modify the form or basis of the anti -dumping duty, or the quantum of anti -
dumping  duty, or both, applicable  to the imports  of such article  from the date of initiation  of 
the  investigation  under rule  30 or  such date as may be recommended by  the designated 
authority. ". 
[F. No. CBIC-190354/209/2021 -TRU Section -CBEC]  
 
(Rajeev Ranjan)  
Under  Secretary  to the  Government  of India.  
Note :- The principal  rules were published  vide notification  number  2/1995 -Customs  (N.T),  dated  
the 1st day of January,  1995,  in the Gazette  of India,  Extraordinary,  Part II, Section  3, Sub-
section  (i), vide number G.S.R.  1(E), dated  the 1st day of January,  1995 and were last amended  
vide notification  number  10/2021 - Customs  (N.T),  dated the  1st February, 2021, vide number G.S.R. 
75(E), dated the  1st February,  2021.  
 
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