Anti-absorption review permits recalibration of ineffective anti-dumping duty where post-imposition import pricing indicates duty absorption.

Anti-absorption review applies where post-duty export prices decline without corresponding changes in production costs, third-country export prices, or Indian resale prices. If imports are priced or conditioned so that anti-dumping duty is or may become ineffective, the duty's form, basis or quantum may be modified following reassessment of dumping margin, injury margin, normal value and injury. Applications are ordinarily to be made within two years of definitive duty imposition, subject to limited special-circumstance acceptance.

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