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of <h1>Section 9B: No Simultaneous Countervailing and Anti-Dumping Duties on Same Imports under Customs Tariff Act, 1975</h1> Section 9B of the Customs Tariff Act, 1975, prohibits the simultaneous imposition of countervailing and anti-dumping duties on the same article to address dumping or export subsidization. It restricts the levy of these duties on imports from WTO member countries or those with most-favored-nation agreements unless it is determined that such imports harm or threaten Indian industries. The Central Government may refrain from imposing duties if satisfactory voluntary undertakings are received from exporters or exporting countries to eliminate subsidies or revise prices. The government is empowered to establish rules for investigations related to these duties.
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