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of <h1>Finance Bill 2021: Customs Tariff Act Amendments in Sections 8B, 9, 9A; New Anti-Absorption, Anti-Circumvention Provisions.</h1> The Finance Bill, 2021 introduces amendments to the Customs Tariff Act, 1975. Section 8B is amended to incorporate technical changes. Section 9 is revised to include anti-absorption provisions, retrospective levies in anti-circumvention cases, and align countervailing duty provisions with safeguard measures, with temporary revocations limited to one year and reviews up to five years. Similarly, Section 9A is amended to address anti-absorption and retrospective levies in anti-circumvention cases, aligning anti-dumping duties with safeguard measures, with temporary revocations not exceeding one year and reviews capped at five years.
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