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    <title>Seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to provide for New Shippers Review.</title>
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    <description>Rule 23A adds a New Shippers Review allowing the designated authority to determine individual subsidy margins for exporters or producers not investigated originally, provided they are unrelated to investigated parties. The Central Government will not levy countervailing duties on imports from such exporters during the review, though provisional assessment and importer guarantees may be required; a subsidy finding can lead to retrospective duty from the review initiation. Duties imposed on cooperative un-sampled exporters may be extended to exporters not originally investigated.</description>
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