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Amend Custom Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.

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..... iff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, namely :- 1. (1) These rules may be called the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2012. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995,- (i) after rule 21, the following shall be inserted, namely:- "21A Determination of amount paid in excess of actual margin of dumping. - (1) Where an importer is of the .....

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..... of the same is provided. (6) Where the designated authority finds that there is change in,- (a) costs incurred between importation and resale, and (b) movement in the sale price which is duly reflected in the subsequent selling price,the actual margin of dumping may be determined in accordance with the provisions of sub-rules (4) and (5). (7) The designated authority shall, after investigation under sub-rule (3), determine the actual margin of dumping for the goods and if the anti-dumping paid on the goods is in excess of the margin of dumping so determined, the authority shall make recommendation to the Central Government within nine months and in no case more than 12 months, from the date of receipt of the application, complete in al .....

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..... levy of anti-dumping duty after being subjected to any process involving alteration of the description, name or composition of an article, such alteration shall be considered to circumvent the anti dumping duty in force if the alteration of the description or name or composition of the article subject to anti dumping duty results in the article being altered in form or appearance even in minor forms regardless of the variation of tariff classification, if any. (3) Where an article subject to anti dumping duty is imported into India through exporters or producers or country not subject to anti dumping duty, such exports shall be considered to circumvent the anti dumping duty in force if the exporters or producers notified for the levy of a .....

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..... ficient evidence exists as to the existence of the circumstances pointing to circumvention of anti dumping duty in force. (4) The designated authority may initiate an investigation to determine the existence and effect of any alleged circumvention of the antidumping duty in force where it is satisfied that imports of the article circumventing an anti dumping duty in force are found to be dumped: Provided that, the designated authority shall notify the government of the exporting country before proceeding to initiate such an investigation. (5) The provisions regarding evidence and procedures under rule 6 shall apply mutatis mutandis to any investigation carried out under this rule. (6) Any such investigation shall be concluded within 1 .....

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