Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 28/2026-Customs (ADD), dated 13 November 2026, amending Notification No. 18/2026-Customs (ADD), dated 27 July 2026, concerning anti-dumping duty on Low Ash Metallurgical Coke. The amendment inserts a proviso in paragraph 2 of the principal notification, stipulating that the exclusions specified in clauses (a) and (c) shall apply only where the importer follows the procedure prescribed under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. Consequently, importers seeking the benefit of these specified exclusions must comply with the applicable IGCR procedural requirements. The amendment links eligibility for the identified anti-dumping duty exclusions to procedural compliance without altering the other provisions of the principal notification.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 13th November, 2026
Notification No. 28/2026-Customs (ADD) | Dated: 13th November, 2026
G.S.R. 990(E).— In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 18/2026-Customs (ADD), dated the 27th July, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 27th July, 2026, namely:-
In the said notification, in paragraph 2, after clause (c), the following proviso shall be inserted, namely:-
“Provided that the exclusions specified in clauses (a) and (c) shall apply only if the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.”.
[F. No. CBIC-190349/76/2025-TRU]
DHEERAJ SHARMA,Under Secy.
Note:- The principal notification No. 18/2026-Customs (ADD), dated the 27th July, 2026, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 27th July, 2026.
