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Budget 2021- Customs Tariff (Identification, Assessment Collection Anti-dumping Duty Dumped Articles  Determination Injury) Amendment Rules, 2021- Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to enable provisional assessment in anti-circumvention investigation and make certain other miscellaneous changes. – Notification No. 11/2021-Customs (N.T.) Dated 1st February, 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 10/2021-Customs (N.T.)

New Delhi, the 1st February, 2021

G.S.R. 75(E).- In exercise of the powers conferred by sub-section (6) of section 9A and sub­section (2) of section 9B of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules further to amend the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, namely: –

1. Short title and commencement. — (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, 2021.

(2) Save as otherwise provided in these rules. they shall come into force on the 2nd February, 2021.

2. In the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, –

(a) in rule 5,-

(i) after sub-rule (3), the following sub-rule shall be inserted, namely: –

“(3A) The period of investigation shall, –

(i) not be more than six months old as on the date of initiation of investigation;

(ii) be for a period of twelve months normally and for reasons to be recorded in writing, the designated authority may consider a minimum of six months or maximum of eighteen months.”;

(ii) in sub-rule (4), for the words “Collector of Customs”, the words “Principal Commissioner of Customs or Commissioner of Customs, as the case may be,” shall be substituted;

(b) in rule 22, the Explanation shall be omitted;

(c) with effect from the 1st day of July, 2021, in rule 23, –

(i) in sub-rule (2), the following proviso shall be inserted, namely: –

“Provided that notwithstanding anything contained in rule 17, such review shall be completed at least three months prior to expiry of the anti-dumping duty under review.”;

(ii) for sub-rule (3), the following sub-rule shall be substituted, namely: –

“(3) Subject to sub-rule (2), the provisions of rules 6,7, 8, 9, 10, 11, 16, 17, 18, 19 and 20 shall apply mutatis mutandis in the case of review.”;

(d) in rule 26, after sub-rule (4), the following sub-rule shall be inserted, namely: –

“(4A) The Central Government may, on recommendation of the designated authority, resort to provisional assessment of the imports of the article alleged to be circumventing an anti­dumping duty in force and may ask a guarantee from the importer, till the time a decision under sub-rule (3) of rule 27 is taken by the Central Government.”;

(e) with effect from the 1st day of July, 2021, in rule 28, in sub-rule (2), the following proviso shall be inserted, namely: –

“Provided that such review shall be completed at least three months prior to expiry of the duty under review.”.

[F.No.334/02/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India.

Note:- The principal rules were published vide notification number 2/1995-Customs (N.T), dated the 1st day of January, 1995, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1(E), dated the 1st day of January, 1995 and were last amended vide notification number 9/2020-Customs (N.T), dated the 2nd February, 2020, vide number G.S.R. 73(E), dated the 2nd February, 2020.

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