Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 (From Rule 1 to Annexure 4)
Intermediate-country routing does not alter application of countervailing duty rules between the origin and importing countries Rule 5 applies the countervailing duty rules where articles are imported through an intermediate country instead of directly from the country of origin. For the purposes of those Rules, the transaction is treated as having occurred between the country of origin and the country of importation, ensuring that routing through an intermediate country does not alter the origin-based framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intermediate-country routing does not alter application of countervailing duty rules between the origin and importing countries
Rule 5 applies the countervailing duty rules where articles are imported through an intermediate country instead of directly from the country of origin. For the purposes of those Rules, the transaction is treated as having occurred between the country of origin and the country of importation, ensuring that routing through an intermediate country does not alter the origin-based framework.
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