Anti-Dumping Duty Imposed on Liquid Epoxy Resins for Price Undercutting

CBIC Seeks to impose ADD on “Liquid Epoxy Resins” falling under tariff item 3907 30 10 and 3907 30 90 when imported from China PR, Korea RP, Saudi Arabia, Taiwan and Thailand for a period of 5 years from date of notification vide Notification No. 33/2025 – Customs (ADD) Dated: 17th November, 2025

Central Government has imposed anti-dumping duty (ADD) on imports of Liquid Epoxy Resins (LER) classified under tariff items 3907 30 10 and 3907 30 90, originating in or exported from China PR, Korea RP, Saudi Arabia, Taiwan, and Thailand, for a period of five years, pursuant to Notification No. 33/2025-Customs (ADD) dated 17 November 2025. The levy follows the final findings of the Designated Authority (DGTR), which concluded that LER was being exported to India at prices below the normal value, resulting in significant dumping. The Authority found that the dumped imports caused material injury to the domestic industry, including price undercutting, erosion of profitability, and adverse impact on market share. After considering these findings, the Central Government imposed ADD at producer-wise, country-wise rates ranging from USD 37 to USD 483 per MT, depending on origin, exporter, and producer identity. The duty applies both to direct exports from targeted countries and to shipments routed through third countries. The notification clarifies that the duty will be paid in Indian currency and that exchange rates applicable for computation will follow Section 14 of the Customs Act. The measure aims to restore fair trade conditions by neutralizing injurious dumping and protecting domestic manufacturers of Liquid Epoxy Resins. The duty covers specific grades of LER with molecular specifications, while excluding solid, semi-solid, waterborne, modified, brominated, and blended epoxy resins. The levy will remain in force for five years unless altered earlier by the Government.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 33/2025 – Customs (ADD) | Dated: 17th November, 2025

G.S.R. 851(E).— Whereas, in the matter of “Liquid Epoxy Resins” (hereinafter referred to as the subject goods) falling under tariff item 3907 30 10 and 3907 30 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in, or exported from China PR, Korea RP, Saudi Arabia, Taiwan and Thailand (hereinafter referred to as the subject countries) and imported into India, the designated authority in its final findings vide notification No. 06/24/2024-DGTR, dated the 18^st August, 2025, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 18^st August, 2025, has, inter alia, come to the conclusion that-

i. the subject goods have been exported to India at a price below normal value, thus resulting in dumping;

ii. the dumping of the subject goods has resulted in material injury to the domestic industry in India;

iii. the landed price of imports is below the level of selling price of the domestic industry and is undercutting the prices of the domestic industry,

and has recommended imposition of anti-dumping duty on imports of the subject goods, originating in, or exported from, the subject countries and imported into India, in order to remove injury to the domestic industry.

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act 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, after considering the aforesaid final findings of the designated authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under the tariff item of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, an anti-dumping duty at the rate equal to the amount as specified in the corresponding entry in column (7), in the currency as specified in the corresponding entry in column (9) and as per unit of measurement as specified in the corresponding entry in column (8) of the said Table, namely :-

TABLE

* Liquid Epoxy Resins (LER), having CAS number 25068-38-6 and EU’s REACH regulations CAS number 1675-54-3, where the equivalent weight of LER is limited to =< 250 g/eq; excluding epoxy resins in solid, semi-solid, solution or waterborne form, and excluding blended and modified LERs, as well as brominated solvent epoxy resin.

2. The anti-dumping duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency.

Explanation.– For the purposes of this notification, rate of exchange applicable for the purpose of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Act.

[F. No CBIC-190349/48/2025-TRU Section-CBIC]
DHEERAJ SHARMA, Under Secy.