Countervailing duty commencement governs notification-based effect, provisional duty retrospectivity, and consequences of violating subsidy-related undertakings.

Countervailing duty ordinarily takes effect upon publication of the notification in the Official Gazette. It may apply from the date of provisional duty where provisional duty was imposed and injury, or a qualifying threat of injury, is found. In specified statutory circumstances, duty may be levied retrospectively for a period before provisional duty. Following violation of an undertaking, provisional duty is deemed levied from the violation date or a date specified by the Central Government, subject to protection for earlier home-consumption imports.

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