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of <h1>Amendment to Section 9 of Customs Tariff Act Empowers Govt to Combat Duty Evasion via Article Alteration Circumvention.</h1> Clause 85 of the Finance (No. 2) Bill, 2019 proposes an amendment to section 9 of the Customs Tariff Act, 1975. It introduces sub-section (1A), empowering the Central Government to extend countervailing duties to articles circumventing the imposed duties. This circumvention could occur through altering the article's description, name, or composition, importing it in unassembled or disassembled forms, changing its country of origin or export, or other methods that render the duty ineffective. This amendment aims to strengthen the enforcement of countervailing duties by addressing and preventing such evasive practices.
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