https://www.taxtmi.com/circulars?id=53095 Safeguard duty on carbon black imported under Advance Authorization is calculated by reducing the applicable safeguard ad valorem rate by the anti dumping duty amount that would be payable but for the Advance Authorization exemption; if the computed safeguard duty is negative it is treated as nil. Although Advance Authorization conditionally exempts ADD at import, the notional ADD is the reference for adjustment, and ADD becomes payable if the export obligation conditions are not fulfilled. en-us Fri, 14 Nov 2014 00:00:00 +0530 Mon, 17 Nov 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53095 Safeguard duty on carbon black imported under Advance Authorization is calculated by reducing the applicable safeguard ad valorem rate by the anti dumping duty amount that would be payable but for the Advance Authorization exemption; if the computed safeguard duty is negative it is treated as nil. Although Advance Authorization conditionally exempts ADD at import, the notional ADD is the reference for adjustment, and ADD becomes payable if the export obligation conditions are not fulfilled. Circulars Customs Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53095