Customs Notification No- 06/2012 (NT) dated 19.01.2012
Amend Custom Tariff (Identification, Assessment and Collection of Anti-dumping
Duty on Dumped Articles and for Determination of Injury) Rules, 1995
G.S. R. (E).- In exercise of the powers conferred by sub-section (6) of Section
9A and sub-section (2) of section 9AA of the Customs Tariff Act, 1975 (51 of
1975), the Central Government hereby makes the following rules further to amend
the Custom Tariff (Identification, Assessment and Collection of Anti-dumping
Duty on Dumped Articles and for Determination of Injury) Rules, 1995, namely :-
1. (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) Amendment Rules, 2012.
(2) They shall come into force on the date of their publication 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) after rule 21, the following shall be inserted, namely:-
“21A Determination of amount paid in excess of actual margin of dumping. - (1)
Where an importer is of the opinion that he has paid any anti-dumping duty
imposed under sub-sections (1) or sub-section (1A) of section 9A of the Act on
any imported goods, in excess of the actual margin of dumping in relation to
such goods, he may file an application for determination of the actual margin of
dumping in relation to such goods before the designated authority in such form
and accompanied by such documents as the said authority may specify in this
behalf.
(2) Where the application referred to in sub-rule (1) is found to be deficient
in any material particulars, the same shall be returned to the importer pointing
out deficiencies within one month of the receipt thereof and the importer may,
after making good the deficiencies, resubmit the application to the designated
authority within one month thereafter.
(3) On receipt of the application with complete information, the designated
authority shall initiate an investigation to determine the actual margin of
dumping in relation to such goods.
(4) In determining the actual margin of dumping, when the export price is
constructed in accordance with these rules, the designated authority shall take
into account any change in normal value, costs incurred between importation and
resale and any movement in the sale price which is duly reflected in the
subsequent selling price.
(5) While calculating constructed export price, referred to in sub-rule (4), no
deduction shall be made for the amount of anti-dumping duties paid when
conclusive evidence of the same is provided.
(6) Where the designated authority finds that there is change in,-
(a) costs incurred between importation and resale, and
(b) movement in the sale price which is duly reflected in the subsequent selling
price,the actual margin of dumping may be determined in accordance with the
provisions of sub-rules (4) and (5).
(7) The designated authority shall, after investigation under sub-rule (3),
determine the actual margin of dumping for the goods and if the anti-dumping
paid on the goods is in excess of the margin of dumping so determined, the
authority shall make recommendation to the Central Government within nine months
and in no case more than 12 months, from the date of receipt of the application,
complete in all respects, to refund the difference between the two to the
importer.
(ii) after rule 24, the following shall be inserted, namely:-
“25. Circumvention of anti dumping duty. - (1) Where an article subject to anti
dumping duty is imported into India from any country including the country of
origin or country of export notified for the purposes of levy of anti dumping
duty, in an unassembled, unfinished or incomplete form and is assembled,
finished or completed in India or in such country, such assembly, finishing or
completion shall be considered to circumvent the anti dumping duty in force if,-
(a) the operation started or increased after, or just prior to, the anti dumping
investigations and the parts and components are imported from the country of
origin or country of export notified for purposes of levy of anti-dumping duty;
and
(b) the value consequent to assembly, finishing or completion operation is less
than thirty-five percent of the cost of assembled, finished or complete article.
Explanation I. – ‘Value’ means the cost of assembled, complete or finished
article less value of imported parts or components
Explanation II. - For the purposes of calculating the ‘value’, expenses on
account of payments relating to intellectual property rights, royalty, technical
know- how fees and consultancy charges, shall not be taken into account.
(2) Where an article subject to anti dumping duty is imported into India from
country of origin or country of export notified for the levy of anti-dumping
duty after being subjected to any process involving alteration of the
description, name or composition of an article, such alteration shall be
considered to circumvent the anti dumping duty in force if the alteration of the
description or name or composition of the article subject to anti dumping duty
results in the article being altered in form or appearance even in minor forms
regardless of the variation of tariff classification, if any.
(3) Where an article subject to anti dumping duty is imported into India through
exporters or producers or country not subject to anti dumping duty, such exports
shall be considered to circumvent the anti dumping duty in force if the
exporters or producers notified for the levy of anti-dumping duty change their
trade practice, pattern of trade or channels of sales of the article in order to
have their products exported to India through exporters or producers or country
not subject to anti dumping duty.
Explanation.- For the purposes of this sub-rule, it shall be established that
there has been a change in trade practice, pattern of trade or channels of sales
if the following conditions are satisfied, namely:-
(a) absence of a justification, economic or otherwise, other than imposition of
anti-dumping duty;
(b) evidence that the remedial effects of the anti-dumping duties are undermined
in terms of the price and or the quality of like products.
26. Initiation of investigation to determine circumvention.- (1) Except as
provided herein below, the designated authority may initiate an investigation to
determine the existence and effect of any alleged circumvention 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.
(2) The application shall, inter-alia, contain sufficient evidence as regards
the existence of the circumstances to justify initiation of an
anti-circumvention investigation.
(3) Notwithstanding anything contained in sub-rule (1), the designated authority
may initiate an investigation suo-motu if it is satisfied from the information
received from 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 circumvention of anti dumping duty in
force.
(4) The designated authority may initiate an investigation to determine the
existence and effect of any alleged circumvention of the antidumping duty in
force where it is satisfied that imports of the article circumventing an anti
dumping duty in force are found to be dumped:
Provided that, the designated authority shall notify the government of the
exporting country before proceeding to initiate such an investigation.
(5) The provisions regarding evidence and procedures under rule 6 shall apply
mutatis mutandis to any investigation carried out under this rule.
(6) Any such investigation shall be concluded within 12 months and in no case
more than 18 months of the date of initiation of investigation for reasons to be
recorded in writing by the designated authority.
27. Determination of circumvention.- (1) The designated authority, upon
determination that circumvention of anti dumping duty exists, may recommend
imposition of anti dumping duty to imports of articles found to be circumventing
an existing anti dumping duty or to imports of article originating in or
exported from countries other than those which are already notified for the
purpose of levy of the antidumping duty and such levy may apply retrospectively
from the date of initiation of the investigation under rule 26.
(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, extend the anti dumping duty to imports of article
including imports of such article from the date of initiation of the
investigation under rule 26 or such date as may be recommended by the designated
authority.
28. Review of circumvention.- (1) The designated authority may review the need
for the continued imposition of the duty, where warranted, on its own initiative
or provided that a reasonable period of time has elapsed since the imposition of
the measures, upon request by any interested party which submits positive
information substantiating the need for the review.
(2) Any review initiated under sub-rule (1) shall be concluded within a period
not exceeding twelve months from the date of initiation of review.
[F.No.354/126/2010 –TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
Note.- The principal rule were notified vide Notification No.2/1995-Customs (N.T),
dated the 1st January, 1995, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R 1(E), dated the 1st
January,1995 and was last amended by Notification No.86/2011-Customs (N.T),
dated the 1st December,2011, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R 855(E), dated the 1st
December,2001.
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