Anti-absorption countervailing duty powers allow retrospective modification to counter absorption and limit temporary revocations to brief periods. The amendment permits retrospective notification of countervailing duty from a date not earlier than inquiry initiation; creates an anti-absorption power to modify duty where absorption (including reduced export price without commensurate domestic resale price change) renders duty ineffective; exempts goods imported by 100% export-oriented undertakings and SEZ units from such notifications or duties unless expressly made applicable or cleared/used in the domestic tariff area; and limits duty continuation to up to five years while capping temporary revocations to one year at a time.