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of <h1>Amendments to Customs Tariff Rules 1995: Changes to Rule 11 and Rule 12 on Countervailing Duties and Subsidies</h1> The Central Government has amended the Customs Tariff Rules, 1995, concerning the identification, assessment, and collection of countervailing duties on subsidized articles and determination of injury. Effective from March 1, 2006, these amendments modify rule 11 by updating clause (a) and removing the proviso, and replace rule 12 with detailed guidelines for calculating countervailable subsidies. The amendments include criteria for determining benefits from government provisions, loans, guarantees, and the provision or purchase of goods and services. Additionally, new annexures provide illustrative lists of export subsidies and guidelines for calculating subsidies in countervailing duty investigations.
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