Absorption of countervailing duty: government may modify duties to counteract price absorption after inquiry and notification. The amendment permits the Central Government, after inquiry, to modify countervailing duty where it concludes absorption has occurred and to specify an effective date not earlier than initiation of the inquiry; absorption includes a fall in export price without a corresponding change in Indian resale price or other rules-based circumstances. It excludes automatic application of notifications or duties to imports by 100% export-oriented undertakings and SEZ units unless expressly applied or where goods are cleared or used in the domestic tariff area, and limits duty terms to up to five years with temporary revocations capped at one year.