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of <h1>Anti-Dumping Duty Applies Retrospectively from Provisional Imposition Date u/s 9A of Customs Tariff Act, 1975.</h1> The circular addresses the retrospective levy of definitive Anti-Dumping Duty (ADD) under Section 9A of the Customs Tariff Act, 1975. It clarifies that ADD is applicable retrospectively from the date of provisional duty imposition, even if there is a gap between the expiry of provisional duty and the final ADD imposition. This decision follows the opinion of the Ministry of Law & Justice and the ruling by the principal bench of CESTAT. The circular instructs that trade and industry be informed accordingly, and pending assessments be finalized based on this interpretation.
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