Rule 31 - Determination of Absorption - Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

1 [31. Determination of Absorption . (1) The designated authority, upon determination that absorption of anti-dumping duty exists, may recommend modification of the form or basis of the anti-dumping duty, or the quantum of anti-dumping duty, or both, to imports of articles found to be absorbing an existing anti-dumping duty and such modification may apply retrospectively from the date of initiation of the investigation under rule 30. (2) The designated authority shall issue a public notice recording its findings. (3) The Central Government may, pursuant to the recommendations made by the designated authority, modify the form or basis of the anti-dumping duty, or the quantum of anti-dumping duty, or both, applicable to the imports of such article from the date of initiation of the investigation under rule 30 or such date as may be recommended by the designated authority. ] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 84/2021-Customs (N.T.) dated 27-10-2021