The Customs Tariff (Identification, Assessment and Collection of ...

New Shipper Review provision added to countervailing duty rules. Allows review of rates for new exporters not involved in original investigation.

Notes Bill

July 27, 2024

The Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 have been amended to insert a provision for New Shipper Review, effective from 24.7.2024. This amendment allows for the review of countervailing duty rates for new exporters or producers who did not export the product during the period of investigation for the original countervailing duty order, providing an opportunity to establish individual countervailing duty rates.

View Source

← Previous Next →

The Customs Tariff (Identification, Assessment and Collection of ...

New Shipper Review provision added to countervailing duty rules. Allows review of rates for new exporters not involved in original investigation.

Notes Bill

July 27, 2024

You may also like:

Budget 2024 - Notification seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of...

Validity of rescinding of Anti Dumping Duty (ADD) - recommendation from designated authority obtained later - The issuance of Notification dated 01.02.2022 by the...

continuation of Anti Dumping Duty (ADD) - Time limit for completing the New Shippers Review - the procedure under Rule 22, was initiated on 23/9/2015 and it culminated...

Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

Levy of Anti-Dumping Duty (ADD) - timeframe prescribed under Rule 18 of the ADD Rules - The Tribunal was right in concluding that the time for which the interim orders...

Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

Import / Export of services - with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are...

Refund of customs duty - higher rate was paid in ignorance of notification which allowed him payment of concessional rate of duty - refund allowed - AT

Provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim of rebate of duty under Rule 18 of Central Excise...

GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

Validity of Notifications - Extension of ADD - extension of Anti-Dumping Duty for the one year pending the Sunset Review - The period of three months under Rule 18(1)...

Quick Updates: