The Ministry of Finance (Department of Revenue) issued a corrigendum on December 5, 2024, to clarify Notification No. 26/2024-CUSTOMS (ADD) dated December 4, 2024. This corrigendum, published in the Gazette of India, modifies the method for calculating the applicable duty rate. Specifically, in line 28 of the original notification, the text now specifies that the duty rate will be the difference between the landed value of the goods and the amount mentioned as “Duty amount” in the corresponding column (7), provided the landed value is less than the value stated in column (7). The correction aims to ensure clarity in determining duty rates for applicable goods under anti-dumping provisions. The corrigendum was issued under reference number CBIC-190354/182/2024-TRU by Deputy Secretary Amreeta Titus.
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 5th December, 2024
G.S.R. 751(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 26/2024-CUSTOMS (ADD), dated the 4th December, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 749(E), dated the 4th December, 2024, on Page 4, in line 28, for “rate equal to the amount as specified in the corresponding entry in column (7)” read “rate equal to the difference between the landed value of subject goods and the amount specified as Duty amount in the corresponding entry in column (7), provided the landed value is less than the value indicated in column (7)”.
[F. No. CBIC-190354/182/2024-TRU]
AMREETA TITUS, Dy. Secy.
