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    Mandatory statutory transfer to the Central Government was not dividend, so dividend distribution tax did not apply.
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Countervailing duty is imposed on textured tempered glass...

Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.

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Customs June 4, 2026 Notifications
Countervailing duty is imposed on textured tempered glass originating in or exported from Malaysia, after the designated authority found that removal of duty would likely lead to continued or renewed subsidisation and injury to the domestic industry. The notification supersedes Notification No. 3/2021-Customs (CVD), but protects acts done or omitted before supersession. Different duty rates apply for specified Malaysian producers and for other producers or country combinations, subject to proof through a valid commercial invoice declaration; otherwise, the residual rate applies. The duty is leviable for five years from publication, subject to earlier revocation, supersession or amendment.

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Acts Income Tax