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    <title>Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Second Amendment Rules, 2021</title>
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    <description>Anti-dumping duty absorption may be reviewed where post-duty export prices decline without a corresponding change in production costs, third-country export prices, or Indian resale prices, rendering the duty ineffective. An investigation may be initiated on supported application or available evidence, with provisional assessment and importer guarantees pending decision. The review is limited to re-computation of dumping and injury margins. Duty form, basis, or quantum may be modified, including retrospectively from initiation, following published findings.</description>
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      <description>Anti-dumping duty absorption may be reviewed where post-duty export prices decline without a corresponding change in production costs, third-country export prices, or Indian resale prices, rendering the duty ineffective. An investigation may be initiated on supported application or available evidence, with provisional assessment and importer guarantees pending decision. The review is limited to re-computation of dumping and injury margins. Duty form, basis, or quantum may be modified, including retrospectively from initiation, following published findings.</description>
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