Amend Custom Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
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Anti-dumping duty circumvention rules establish refund determinations, investigation procedures, duty extension mechanisms, and review of continuing protective measures.
Importers may seek determination of the actual dumping margin where anti-dumping duty paid exceeds that margin, with investigation and a possible recommendation to refund the excess. The amendments also define circumvention through low-value assembly or completion, product alteration, and trade diversion through non-notified exporters, producers or countries. The designated authority may investigate on substantiated domestic-industry applications or suo motu information, recommend extension of duty to circumventing imports, including from investigation initiation, and review the continued need for such measures.