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    <title>Customs Tariff (Amendment) Act, 1995</title>
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    <description>Central Government may impose countervailing duties on imports benefitting from foreign subsidies and anti-dumping duties on imports sold below normal value, each up to the measured subsidy or margin of dumping. Duties may be applied provisionally pending inquiry, reduced and refunded if later found excessive, and levied retrospectively up to ninety days where massive injurious imports occur. Duties are additional to other duties, generally cease after five years subject to extension, cannot both be applied for the same situation, may be avoided by satisfactory voluntary undertakings, and determinations are appealable to the Appellate Tribunal within ninety days.</description>
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