Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Amends the existing anti-dumping duty measure on imports of "Flexible Slabstock Polyol of molecular weight 3000-4000" (tariff subheading 3907 29) originating in or exported from Saudi Arabia and the United Arab Emirates by inserting a provision overriding the prior sunset clause and continuing the duty's validity. The anti-dumping duty remains in force up to and inclusive of 17 June 2026, unless earlier revoked, superseded, or amended, thereby maintaining liability to pay the duty on covered imports during the extended period.
Amends the existing anti-dumping duty measure on imports of "Flexible Slabstock Polyol of molecular weight 3000-4000" (tariff subheading 3907 29) originating in or exported from Saudi Arabia and the United Arab Emirates by inserting a provision overriding the prior sunset clause and continuing the duty's validity. The anti-dumping duty remains in force up to and inclusive of 17 June 2026, unless earlier revoked, superseded, or amended, thereby maintaining liability to pay the duty on covered imports during the extended period.
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