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of <h1>Finance Bill 2021: Amendments to Section 9A of Customs Tariff Act on Anti-Dumping Duties and Exemptions</h1> Clause 94 of the Finance Bill, 2021 proposes amendments to section 9A of the Customs Tariff Act. It introduces retrospective application of anti-dumping duties from the inquiry's initiation date and adds a new sub-section (1B) to address anti-dumping duty absorption. It revises sub-section (2A) to exempt certain imports by export-oriented units and special economic zones from anti-dumping duties unless specified otherwise. Amendments to sub-section (5) allow anti-dumping duties to be imposed for up to five years after review, with a provision limiting temporary revocations to one year at a time.
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