Customs Tariff (Identificationn, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 - 001/95 - Customs - Non Tariff

Countervailing duty procedures: investigation, subsidy calculation and injury assessment to determine remedial duties on subsidised imports.

These Rules create a procedural and substantive scheme for countervailing duty investigations: a Central Government appointed designated authority investigates alleged subsidies, assesses benefit and causation, determines injury to domestic industry, issues public notices, protects confidential information while requiring non confidential summaries, conducts verifications (including in third countries where permitted), and recommends provisional or definitive countervailing duties. They set initiation thresholds, evidentiary requirements, methods for calculating per unit or ad valorem subsidy across types of measures (grants, loans, guarantees, provision of goods/services, tax measures, equity), rules for undertakings and price remedies, and review and refund mechanisms.