Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 27/2026-Customs (ADD), dated 5 November 2026, directing provisional assessment of imports of alloy steel chisels/tools and hydraulic rock breakers in fully assembled condition, including seven specified assemblies, sub-assemblies and components, exported from Malaysia. The notification follows an anti-circumvention investigation initiated by the Directorate General of Trade Remedies (DGTR) on 28 September 2026 concerning alleged circumvention of existing anti-dumping duties on the subject goods originating in or exported from China PR and Korea RP. The original anti-dumping duty was imposed under Notification No. 11/2024-Customs (ADD), dated 27 June 2024, following the designated authority’s final findings dated 28 March 2024. The designated authority observed prima facie evidence of country-based circumvention through Malaysia and recommended provisional assessment along with appropriate guarantees from importers. Exercising powers under Section 9A(1A) of the Customs Tariff Act, 1975, read with Rule 26(4A) of the Anti-Dumping Rules, 1995, the Central Government has ordered provisional assessment of the specified Malaysian exports until a decision is taken under Rule 27(3). Importers must furnish guarantees considered appropriate by the proper officer of customs to secure any anti-dumping duty that may subsequently become payable. The notification does not itself prescribe a fresh anti-dumping duty rate for Malaysian exports. It expressly clarifies that anti-dumping duties already imposed under Notification No. 11/2024-Customs (ADD) shall continue to be levied and collected wherever applicable.
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 27/2026-Customs (ADD) | Dated: 5th November, 2026
G.S.R. 975(E).— Whereas, in the matter of import of Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition (hereinafter referred to as the subject goods), originating in or exported from China PR and Korea RP, the designated authority, vide its final findings notification F. No. 6/8/2022-DGTR, dated the 28th March, 2024, had recommended imposition of anti-dumping duty on imports of the subject goods;
And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), 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;
And whereas, the designated authority, vide initiation notification F. No. 07/20/2026-DGTR, dated the 28th September, 2026, published in the Gazette of India, Extraordinary, Part I, Section 1, has initiated an anti-circumvention investigation under section 9A(1A) of the Customs Tariff Act, 1975 (51 of 1975) read with rules 25 and 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), concerning alleged circumvention of the anti-dumping duty imposed on import of the subject goods by imports of the product under investigation exported from Malaysia;
And whereas, the designated authority has observed prima facie evidence of country-based circumvention through Malaysia and has recommended provisional assessment of imports of the product under investigation exported from Malaysia and obtaining an appropriate guarantee from the importers in accordance with sub-rule (4A) of rule 26 of the said rules;
Now, therefore, in exercise of the powers conferred by sub-section (1A) of section 9A of the Customs Tariff Act, 1975, read with sub-rule (4A) of rule 26 of the said rules, the Central Government, after considering the aforesaid recommendation of the designated authority, hereby orders that, pending the outcome of the said anti-circumvention investigation, imports into India of the product under investigation, namely Alloy Steel Chisel/tool and Hydraulic Rock Breaker in fully assembled condition, including the seven assemblies/sub-assemblies/components of hydraulic rock breakers as listed in the Explanation below, exported from Malaysia, shall 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.
2. The provisional assessment shall be subject to furnishing such guarantee as the proper officer of customs deems fit, for payment of the anti-dumping duty, if any, that may become payable consequent upon the recommendations of the designated authority and the decision of the Central Government under sub-rule (3) of rule 27 of the said rules.
“Explanation. – For the purposes of this notification, the seven assemblies/sub-assemblies/components of hydraulic rock breakers referred to above are the following, namely: –
a. Front head,
b. Back head,
c. Piston for hydraulic cylinder or rock breaker,
d. Cylinder body or hydraulic unit (Hydraulic body consists of front head, back head, cylinder and piston),
e. Bracket,
f. Frame,
g. Cylinder for hydraulic rock breaker,
as mentioned in Table D1 of notification No. 11/2024-Customs (ADD), dated the 27th June, 2024.”
Note: It is clarified that the anti-dumping duty imposed vide 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, wherever applicable, shall continue to be levied and collected in accordance with the provisions of the said notification.
[F. No. CBIC-190354/160/2023-TO(TRU-I)]
DHEERAJ SHARMA, Under Secy.
