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    <title>Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Second Amendment Rules, 2021</title>
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    <description>Countervailing duty anti-absorption review applies where post-duty export prices decline without a significant change in Indian resale prices, potentially making the duty ineffective. Domestic industry or another interested party may seek an investigation, while the designated authority may also act on sufficient information. The review is limited to recomputing subsidy and injury margins. Pending a decision, imports may be provisionally assessed and importer guarantees required. A finding of absorption may lead to modification of the duty&#039;s form, basis or quantum, including from the investigation&#039;s initiation date.</description>
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