G/SCM/N/1/IND/2/Suppl.13  
 
11 January 2022  
(22-0268) Page: 1/4 
Committee on Subsidies and Countervailing Measures  Original: English  
 
 
NOTIFICATION OF LAWS AND REGULATIONS UNDER  
ARTICLE 32.6 OF THE AGREEMENT  
INDIA 
Supplement  
The following communication, dated 29 December and received on 30 December 2021 , is being 
circulated at the request of the delegation of India.  
 
 
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Pursuant to Article 32.6 of the Agreement on Subsidies and Countervailing Measures, India hereby 
notifies the amendments to its Countervailing Duty Rules, namely, "Customs Tariff (Identification, 
Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of 
Injury) Amendment Rules, 2021 ". The amendment rules were notified vide Government of India 's 
Notification No.83/2021 -Customs (N.T) dated 27th October, 2021. Copy of the same is annexed to 
this notification along  with the corrigendum dated 17 December 2021.  
 
The amendment is also available in the public domain and can be accessed at the following weblinks:  
https://egazette.nic.in/WriteReadData/2021/230763.pdf  
 
https://www.cbic.gov.in/resources//htdocs -cbec/customs/cs -act/notifications/notfns -2021/cs -
nt2021/csnt83 -2021-corr.pdf  
 
This supplements India 's earlier notification .1 
  
 
1 G/SCM/N/1/IND/2/Suppl.12  G/SCM/N/1/IND/2/Suppl.13  
 
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MINISTRY OF FINANCE  
(Department of Revenue)  
NOTIFICATION  
New Delhi, the 27th October, 2021  
No. 83/2021 -Customs (N.T.)  
 
G.S.R.760(E). —In exercise of the powers conferred by sub -section (7) of section 9 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 the Customs Tariff (Identification, Assessment 
and Collection of Countervailing Duty on Subsidized 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 Countervailing Duty on Subsidized Articles and for 
Determination of Inju ry) Second Amendment Rules, 2021.  
(2) These rules shall come into force on the date of their publication in the Official Gazette.  
2. In the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on 
Subsidized Articles and for Determinati on of Injury) Rules, 1995, after rule 24, the following rules 
shall be inserted, namely: - 
 
"25.  Anti-absorption review. – (1) A countervailing duty imposed under section 9 of the 
Act may be  considered to be absorbed where export prices of an article from the exporting 
country or countries decrease post  imposition of the countervailing duty without any significant 
change in resale price of such article in India  imported from  the exporting  country  or countries.  
(2) Where an article subject to counte rvailing duty is imported into India at such price or 
under such condition  which  is considered  as absorption  of the existing  countervailing  duty, 
and such duty is thereby  rendered  or maybe rendered ineffective, the designated authority 
may, after conducting review, recommend modification in  the form or basis of the 
countervailing duty, or the quantum of countervailing duty, or both, after reassessing the  
subsidy margin and injury margin and appropriate changes or adjustments in previously 
determine d benefit from  subsidy  and injury, if  necessary, in  accordance  with the provisions  of 
rule 12  may be done.  
(3) The domestic industry or any other interested party shall file the application seeking 
initiation of anti -absorption  investigation  normally  within  two years  from the date  of imposition  
of definitive  countervailing  duty:  
Provided that in view of special circumstances in a given case, for reasons to be recorded in 
writing, the authority  may accept  an application  for such initiation  after expiry  of the said 
period of  two years.  
Provided further that no such application shall be accepted in cases with less than twelve 
months ' period  remaining  for the countervailing  duty to expire.  
  G/SCM/N/1/IND/2/Suppl.13  
 
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  26. Initiation of investigation to determine absorption. – (1) Except as provided 
herein below, the designated  authority may initiate an investigation to determine the existence 
and effect of any alleged absorption of the  countervailing duty levied under section 9 of the 
Act, upon receipt of a written application by or on behal f of the  domestic  industry  or by  any 
other  interested  party.  
(2) The application  shall, inter-alia, contain  sufficient  evidence  as regards  the existence  of 
circumstances  referred in  sub-rule (1) pf  rule 25 to justify  initiation  of an anti-absorption  
investigat ion. 
(3) Notwithstanding anything contained in sub -rule (1), the designated authority may 
initiate an investigation suo motu if it is satisfied  from the information  received  from the 
Principal  Commissioner  of Customs  or the Commissioner of Customs appointed under the 
Customs Act, 1962 (52 of 1962) or any other  source, that  sufficient evidence exists as to the 
existence of the circumstances pointing to absorption of countervailing duty in  force.  
(4) The designated authority may initiate an investigation to determine the existence and 
effect of any alleged  absorption  of the countervailing  duty in force:  
Provided  that the  designated  authority  shall notify  the Government of  the exporting  country  
before  proceeding  to initiate  such an investigation.  
(5) The Central  Government  may, on recommendation  of the designated  authority,  resort  
to provisional  assessment of the imports of the article alleged to be absorbing the 
countervailing duty in force and may ask a  guarantee from the importer, til l the time a decision 
under sub -rule (3) of rule 27 is taken by the Central  Government.  
(6) The provisions  regarding  evidence  and procedures  under  rule 7 shall apply  mutatis  
mutandis  to any investigation carried out under this rule and the review shall be limited only 
to re-computation of subsidy and  injury margin due to the reason that existence of injury and 
causality has already been determined in the original  investigation.  
(7) Any such investigation  shall be concluded  within  six months from  the date of initiation  
of the investigation:  
Provided  that in special  circumstances,  for reasons  to be recorded  in writing,  the Central  
Government  may extend the said  period  for another  three  months.  
27. Determination  of Absorption.  – (1) The  designated  authority,  upon determination  
that absorption  of countervailing duty exists, may recommend modification of the form or 
basis of the duty, or the quantum of  countervailing  duty, or both, to imports  of articles  found  
to be absorbing  an existing  countervailing  duty and such modification may  apply  
retrospectively  from the date  of initiation  of the investigation  under rule  26. 
(2) The designated  authority  shall issue a public notice  recording  its findings.  
(3) The Central Government may, pursuant to the recommendations made by the 
designated authority, modify  the form or basis of the countervailing duty, or the quantum of 
countervailing duty, or both, applicable to imports  of such article, from the date of initiation of 
the investigation under rule 26 or such date as may be recommended  by the designated  
authority. ". 
[F. No. CBIC-190354/209/2021 -TRU Section -CBEC]  
RAJEEV  RANJAN,  Under  Secy.  
Note: - The principal rules were published vide notification number 1/1995 -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. 2(E),  dated the 1st  day of January,1995 and were last amended vide 
notification number 11/2021 -Customs (N.T), dated  the 1st February,  2021,  vide number  G.S.R.  
76(E),  dated  the 1st February, 2021.  
  G/SCM/N/1/IND/2/Suppl.13  
 
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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)  
 
CORRIGENDUM  
 
New Delhi, the 17th December, 2021  
 
G.S.R. (E). - In the notification of the Government of India, Ministry of Finance (Department of 
Revenue) No. 83/2021 -Customs(N.T.), dated the 27th October, 2021, published in the Gazette of 
India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 760(E), dated the 
27th October, 2021, namely: - 
(i) at the page number 3, in line 27, for '24' read '28'; 
(ii) at the page number 3, in line 28, for '25' read '29'; 
(iii) at the page number 4, in line 1, for '26' read '30'; 
(iv) at the page number 4, in line 6, for 'pf rule 25 ' read 'of rule 29 '; 
(v) at the page number 4, in line 18, for '27' read '31'; 
(vi) at the page number 4, in line 27, for '27' read '31'; 
(vii) at the page number 4, in line 30, for '26' read '30' 
(viii) at the page number 4, in line 34, for '26' read '30'. 
 
 
[F. No. CBIC -190354/209/2021 -TRU Section -CBEC]  
 
 
(Gaurav Singh)  
Deputy Secretary to the Government of India  
 
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