Anti-dumping duty absorption permits modification of duty structure or quantum following investigation, public findings, and governmental action.

Absorption of anti-dumping duty may be determined where imports are found to absorb an existing duty. The designated authority may recommend modifying the duty's form or basis, its quantum, or both, potentially with retrospective effect from initiation of the absorption investigation. The authority must publish its findings, and the Central Government may implement the recommended modification from the investigation-initiation date or another recommended date.

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