G/ADP/N/1/IND/2/Suppl.9  
6 January  2021 
(21-0192) Page: 1/4 
Committee on Anti -Dumping Practices  Original:  English  
 
  
NOTIF ICATION OF LAWS AND REGULATIONS UNDER  
ARTICLE  18.5 OF THE AGREEMENT  
INDIA 
Supplement  
The following communication, dated 4 January  2021, is being circulated at the request of the 
Delegation of India.  
 
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Pursuant to Article 18.5 of the Agreement on Implementation of Article VI of the General Agreement 
on Tariffs and Trade 1994, India  hereby  notifies the amendment s to its Anti-Dumping Rules, namely, 
"Customs Tariff (Identification, Assessment and Collection of Anti -dumping Duty on Dumped Articles 
and for Determination of Injury) Amendment Rules, 2020" . The amendment rules were notified vide 
Government of India 's Notification No. 09/2020 -Customs (N.T.) dated 2 February  2020. Copy of 
same is a ttached.  
The amendment is available in the public domain and can be seen at http://www.cbic.gov.in  at the 
following weblink : 
https://www.cbic.gov.in/resources//htdocs -cbec/customs/cs -act/notifications/notfns -2020/cs -
nt2020/csnt_09.pdf;jsessionid=516598923BBA5193695186770701A5BC  
This supplements India 's earlier n otification1 
 
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1 G/ADP/N/1/IND/2/Suppl.8  ‒ G/SCM/N/1/IND/2/Suppl.8 dated 21  April 2017. G/ADP/N/1/IND/2/Suppl.9  
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  [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION  3, 
SUB-SECTION  (i)] 
GOVERNMENT OF INDIA  
MINISTRY OF FINANCE  
(DEPARTMENT OF REVENUE)  
Notification No. 09/2020 -Customs (N.T.)  
New Delhi, the 2nd February, 2020  
G.S.R. .… (E). - In exercise of the powers conferred by sub -section (6) of section 9A and sub - 
section (2) of section 9B of the Customs Tariff Act, 1975 (51 of 1975), the Central Government 
hereby makes the following rules further to amend th e 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, As sessment and Collection of Anti -dumping Duty on Dumped Articles and for 
Determination of Injury) Amendment Rules,  2020.  
(2) They shall come into force on the date of their publication in the Official  Gazette.  
2. In the Customs Tariff (Identification, Assessme nt and Collection of Anti -dumping Duty on 
Dumped Articles and for Determination of Injury) Rules, 1995,  - 
(a) in rule  2,- 
(i) in clause (b), for the Explanation, the following Explanation shall be substituted, 
namely:  - 
"Explanation . - For the purposes of this clause, producers shall be deemed to be 
related to exporters or importers only if, - 
(a) one of them directly or indirectly controls the other;  or 
(b) both of them are directly or indirectly controlled by a third person;  or 
(c) together they directly or ind irectly control a third person subject to the condition 
that there are grounds for believing or suspecting that the effect of the 
relationship is such as to cause the producers to behave differently from non -
related  producers.  
Note: For the purpose of this  Explanation , a producer shall be deemed to control 
another producer when the former is legally or operationally in a position to exercise 
restraint or direction over the latter. "; 
(ii) after clause (d), the following clause shall be inserted, namely:  - 
'(da) "period of investigation " means the period during which the existence of 
dumping is  examined;’;  
(b) in rule 22, after sub -rule (2), the following sub -rule and Explanation shall be inserted, 
namely:  - 
"(3) The anti -dumping duty already imposed for co -operative u n-sampled exporters or 
producers may also be extended to such exporters or producers who were not originally 
investigated.  
Explanation .- For the purposes of these rules, 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 and for the reasons to be recorded in writing the 
designated authority may consider a minimum of six months or maximum of 
eighteen months. "; G/ADP/N/1/IND/2/Suppl.9  
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  (c) for rule 25, the following rule shall be substituted, namely:  - 
 "25. Circumvention of anti -dumping duty. – (1) Circumvention shall be considered as a 
change in the pattern of trade between any country and India or between individual 
companies in any country  subject  to measures and  India,  as a result  of a practice,  process  
or work for which  there is insufficient cause or economic justification other than the 
imposition of the duty; and where there is evidence of injury or that the remedial effects of 
the duty are being undermined in terms of the  prices or quantities or both of the like 
product; and where there is evidence of dumping in relation to the normal values previously 
established for the like product, if necessary with appropriate changes or adjustments or in 
accordance with the provision s of rule  10. 
(2) The practice, process or work referred to in the sub -rule (1) includes, inter alia,- 
(a) where an article subject to anti -dumping duty is imported into India from any 
country including the country of origin or country of export notified for the purposes 
of levy of anti -dumping duty, in an unassembled, unfinished or incomplete form 
and is assem bled, finished or completed in India or in any other country, such 
assembly, finishing or completion shall be considered to circumvent the anti -
dumping duty in force if, - 
(i) the operation started or increased after, or just prior to, the anti -dumping 
investigations  and the parts and components  are imported  from the country  of 
origin  or country of export notified for purposes of levy of anti -dumping duty;  and 
(ii) the value added to the inputs brought in, during the assembly or completion 
operation, is less than 35% of the manufacturing  cost: 
Provided that for calculation of value addition, expenses on account of 
procurement of technology, such as patents, copyright, trademark, royal ty, 
technical know -how, consultancy charges, etc., shall not be included in the value 
of the parts brought in.  
Explanation I. – 'Value ' means the cost of assembled, complete or finished article 
less value of imported parts or components.  
Explanation II. - For the purposes of calculating the 'value ', expenses on account 
of payments relating to intellectual property rights, royalty, technical know -how 
fees and  consultancy charges, shall not be taken into account.  
(b) where an article subject to anti -dumping duty is imported into India from country 
of origin  or country of export notified for the levy of anti -dumping duty after being 
subjected to any process involving alteration of the description, name or 
composition of an article, such alteration shall be conside red to circumvent the 
anti-dumping duty in force if the alteration of the description or name or 
composition of the article subject to anti -dumping duty results in the article being 
altered in form or appearance even in minor forms regardless of the variat ion of 
tariff classification, if  any; 
(c) where an article subject to anti -dumping duty is imported into India through any 
exporter or producer or country not subject to anti -dumping duty, such exports 
shall be considered to circumvent the anti -dumping duty in  force if the exporters 
or producers notified for the levy of anti -dumping duty change their trade practice, 
pattern of trade or channels of sales of the article in order to have their products 
exported to India through any exporter or producer or country not subject to anti -
dumping  duty;  
(d) any other manner whereby the anti -dumping duty so imposed is rendered  
ineffective. "; 
(d) in Annexure  II, for paragraph (iii), the following paragraph shall be substituted, namely:  - G/ADP/N/1/IND/2/Suppl.9  
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  "(iii) In cases where imports of a product from more than one country are being simultaneously 
subjected to anti-dumping investigation, the designated authority will cumulati vely assess the 
effect of such imports, only when it determines that, - 
(a) the margin of dumping established in relation to the imports from each country is 
more than two per cent. expressed as percentage of export price and the volume of 
the imports from each  country is three per cent. of the import of like article or where 
the export of individual countries is less than three per cent., the imports collectively 
accounts for more than seven per cent.  of the import  of like article;  and 
(b) a cumulative assessment of the effects of the imports is appropriate in light of the 
conditions of competition between the imported products and the conditions of 
competition between the imported products and the like domestic  products. ". 
[F.No.334/2/2020 -TRU] 
(Gaurav Singh)  
Deputy Secretary to the Government of  India.  
Note .- The principal rules were notified vide Notification No.2/1995 -Customs (N.T), dated the 
1st January, 1995, published in the Gazette of India, Extraordinary, Part II, Section 3, 
Sub-section  (i), vide number G.S.R 1(E), dated the 1st January,1995 and was last amended by 
Notification No.6/2012 -Customs (N.T), dated the 19th January, 2012 published in the Gazette of 
India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R 36(E), dated the 
19th January, 2012.  
 
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