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of <h1>Circumvention of Countervailing Duties: Changes in Trade Patterns and Methods Undermining Duty Effectiveness Under Section X.</h1> Circumvention of countervailing duties is considered a change in trade patterns between countries or companies due to practices lacking economic justification beyond the duty imposition. It includes importing unfinished articles subject to countervailing duty into India, completing them locally, and the value added is less than 35% of the final product cost. Alterations in product description, name, or composition to evade duties, as well as rerouting through countries not subject to duties, also constitute circumvention. Any method that undermines the effectiveness of imposed countervailing duties falls under this provision.
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