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of <h1>Finance Bill 2019 Clause 89: Retroactive Exemption of Anti-Dumping Duties on Specific Goods; Refunds Available Within Six Months</h1> Clause 89 of the Finance (No. 2) Bill, 2019, validates the retrospective modification of a notification amending the description of goods under the Customs Tariff Act, 1975. This amendment, effective from March 8, 2016, exempts certain goods from anti-dumping duties that were erroneously collected. Refunds for these duties can be claimed within six months following the President's assent to the Bill. The amendment specifically addresses the exclusion of expanded Polypropylene beads and ter-polymer from anti-dumping duties for the period between March 8, 2016, and July 5, 2016.
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