Provisional assessment and furnishing of guarantee in respect of imports of ‘Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition’, exported from Malaysia
Summary: The Central Board of Indirect Taxes and Customs (CBIC), through Instruction No. 22/2026-Customs dated 6 November 2026, has prescribed the procedure for provisional assessment and furnishing of guarantees in respect of imports of alloy steel chisels/tools and hydraulic rock breakers in fully assembled condition exported from Malaysia. The instruction implements Notification No. 27/2026-Customs (ADD), issued under Section 9A(1A) of the Customs Tariff Act, 1975, read with Rule 26(4A) of the Anti-Dumping Rules, 1995. The measure follows an anti-circumvention investigation initiated by the Directorate General of Trade Remedies (DGTR) on 28 September 2026 concerning alleged circumvention through Malaysia of the existing anti-dumping duty imposed on goods originating in or exported from China PR and Korea RP. The instruction specifies that customs officers may obtain guarantees equivalent to 162.50% of the CIF value for hydraulic rock breakers in fully assembled condition and 29.21% for alloy steel chisels/tools. These guarantees secure potential anti-dumping duty liabilities and do not constitute a fresh definitive duty imposed at those rates. The provisional assessment arrangement will continue pending the Central Government’s decision under Rule 27(3) of the Anti-Dumping Rules. The investigation also covers seven specified hydraulic rock breaker assemblies, sub-assemblies and components, including front heads, back heads, pistons, cylinder bodies, brackets, frames and cylinders. Importantly, the existing anti-dumping duty under Notification No. 11/2024-Customs (ADD) continues to be levied and collected wherever applicable. CBIC has directed field formations to ensure strict implementation.
Instruction No. 22/2026-Customs | Dated: 06th November, 2026
F. No. CBIC-190354/160/2023-TO(TRU-I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No. 14020, Kartavya Bhawan-01, New Delhi
To
All Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs & Central Taxes
All Principal Commissioners / Commissioners of Customs / Customs (Preventive)
All Principal Director Generals / Director Generals under CBIC
Subject: Provisional assessment and furnishing of guarantee in respect of imports of “Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition” exported from Malaysia – reg.
Reference is invited to notification No. 27/2026-Customs (ADD), dated the 05th November 2026, issued by the Central Government under section 9A(1A) of the Customs Tariff Act, 1975, read with sub-rule (4A) of rule 26 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the said rules).
2. Notification No. 11/2024-Customs (ADD), dated the 27th June, 2024, published vide number G.S.R. 349(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 27th June, 2024, imposed anti-dumping duty on imports of “Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition”, originating in or exported from China PR and Korea RP. Subsequently, the Designated Authority, vide initiation notification F. No. 07/20/2026-DGTR, dated the 28th September, 2026, has initiated an anti-circumvention investigation concerning alleged country-based circumvention through Malaysia. The product under investigation is “Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition” and includes following seven assemblies/sub-assemblies/components of hydraulic rock breakers:
1. Front head;
2. Back head;
3. Piston for hydraulic cylinder or rock breaker;
4. Cylinder body or hydraulic unit (Hydraulic body consists of front head, back head, cylinder and piston);
5. Bracket;
6. Frame;
7. Cylinder for hydraulic rock breaker.
3. Pending the outcome of the said investigation, and in terms of notification No. 27/2026-Customs (ADD), dated the 05th November, 2026, imports of the product under investigation exported from Malaysia are to be subjected to provisional assessment till a decision under sub-rule (3) of rule 27 of the said rules is taken by the Central Government.
4. In this regard, the proper officer may, in respect of imports of the product under investigation exported from Malaysia, obtain sufficient guarantee at the rates specified below from the importers at the following rates, applied on the CIF value of the imports against provisional assessment:
| Sl. No. | Product under investigation | Rate for guarantee |
|---|---|---|
| 1. | Hydraulic Rock Breaker in fully assembled condition | 162.50% of CIF value |
| 2. | Alloy Steel Chisel/tool | 29.21% of CIF value |
5. The above rates are for quantifying the guarantee against anti-dumping duty, if any, that may become payable pursuant to the decision of the Central Government under sub-rule (3) of rule 27 of the said rules.
6. The existing anti-dumping duty under notification No. 11/2024-Customs (ADD), dated the 27th June, 2024, wherever applicable, shall continue to be levied and collected in accordance with the provisions of the said notification.
7. Field formations are requested to sensitise officers under their jurisdiction regarding the above and ensure strict compliance.
8. The difficulties, if any, may be brought to the notice of the Board.
Encl: as above
Yours faithfully,
Dheeraj Sharma,
Under Secretary to the Government of India
Notification No. 27/2026-Customs (ADD) | Dated: 5th November, 2026
