Customs Tariff (Identification, Assessment And Collection Of Countervailing Duty On Subsidized Articles And For Determination Of Injury) Rul

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Customs Tariff (Identification, Assessment And Collection Of Countervailing Duty On Subsidized Articles And For Determination Of Injury) Rules, 1995 1. Short title and commencement. - The Rule may be called Customs Tariff (Identification, assessment and collection of countervailing duty on subsidies articles and for determination injury) Amendment ) Rules 2006. They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires, - (a) "Act" means the Customs Tariff Act,1975 (51 of 1975); (b) "domestic industry" means the domestic producers as a whole of the like article or domestic producers whose collective output of the said article constitutes a major proportion of the total domestic production of that article, except when such producers are related to the exporters or importers of the alleged subsidised article, or are themselves importers thereof, in which case such producers shall be deemed not to form part of domestic industry: Provided that in exceptional circumstances referred to in sub-rule (3) of rule 13, the domestic industry in relation to the article in question shall be deemed to comprise two or more competitive markets and the producers within each of such market be deemed as a separate industry if, - (i) the producers within such market sell all or almost all of their production of the article in question in that market, and (ii) the demand in the market is not in any substantial degree supplied by producers of the said article located elsewhere in the territory; (c) "interested party" includes - (i) an exporter or foreign producer or the importer of an article subject to investigation for being subsidised or a trade or business association a majority of the members

Rule TOC

1 · Short title and commencement. -

2 · Definitions. -

3 · Appointment of designated authority.-

4 · Duties of the designated authority.-

5 · Decision as to country of origin.-

6 · Initiation of investigation.-

7 · Principles governing investigations.-

8 · Confidential informations. -

9 · Accuracy of the information.-

10 · Investigation in the territory of other specified countries.-

11 · Nature of subsidy.-

12 · Calculation of the amount of the countervailable subsidy

13 · Determination of injury.-

14 · Preliminary findings.-

15 · Levy of provisional duty.-

16 · Termination of investigation.-

17 · Suspension or termination of investigation on acceptance of price undertaking.-

18 · Disclosure of information. -

19 · Final findings.-

20 · Levy of duty.-

21 · Imposition of duty on non-discriminatory basis.-

22 · Date of commencement of duty.-

23 · Refund of duty.-

24 · Review. -

1 · Indirect tax rebate schemes can allow for exemption, remission or deferral of prior-stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste). Similarly, drawback schemes can allow for the remission or drawback of import charges levied on inputs that are consumed in the production of the exported product (making normal allowance for waste). 2. The Illustrative List of Export Subsidies in Part 1 of Annexure III of these rules makes reference to the term "inputs that are consumed in the production of the exported product" in paragraphs (h) and (i). Pursuant to paragraph (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior-stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product. Pursuant to paragraph (i), drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of