Home India Ministry of Finance ADD notification to align changes with First Schedule...
Date: 2026-04-30 Category: Extra Ordinary State: Union Government Country: India

ADD notification to align changes with First Schedule

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

**Executive Summary** This notification (No. 06/2026-Customs (ADD)), issued on April 30, 2026, by the Ministry of Finance, amends five existing Anti-Dumping Duty (ADD) notifications to update and substitute specific tariff item codes. The amendments are made under the powers conferred by the Customs Tariff Act, 1975, to ensure precise identification and assessment of dumped articles. All changes specified in this document are scheduled to come into force on May 1, 2026. **Key Points / Main Content** **Amendments to Specific Notifications** * **Notification No. 31/2021-Customs (ADD):** Replaces tariff item "2918 30 90" with "2918 30 70, 2918 30 90" and replaces "2918 99 90" with "2918 99 40, 2918 99 90." * **Notification No. 60/2021-Customs (ADD):** Substitutes the figures "2924 29 90" or "29242990" with "2924 29 91, 2924 29 99." * **Notification No. 12/2022-Customs (ADD):** Replaces "2924 29 90" with "2924 29 91, 2924 29 99" and replaces "2933 39 90" with a sequence of four codes: "2933 39 70, 2933 39 80, 2933 39 91, 2933 39 99." * **Notification No. 23/2024-Customs (ADD):** Substitutes the tariff item "7305 11 29" with "7305 11 41, 7305 11 49." * **Notification No. 17/2025-Customs (ADD):** Substitutes the tariff item "2922 19 90" with "2922 19 30, 2922 19 90." **Legal and Administrative Provisions** * **Legal Authority:** The notification is issued under Section 9A of the Customs Tariff Act, 1975, read with Rules 13, 18, and 20 of the Anti-Dumping Rules, 1995. * **Effective Date:** The amendments are mandated to take effect starting May 1, 2026. **Impact Analysis** **Stakeholder: Importers and Clearing Agents** **Impact** They are affected by the reclassification and expansion of tariff codes for specific goods subject to Anti-Dumping Duties. This change directly influences how duties are calculated and declared. **Action Required** Must update their classification records and ensure that all Import General Manifests (IGMs) and Bills of Entry filed on or after May 1, 2026, utilize the new, substituted tariff items to avoid assessment errors. **Stakeholder: Customs Authorities (Department of Revenue)** **Impact** Responsible for the enforcement of these amendments at the point of entry to ensure correct duty collection. **Action Required** Must update electronic assessment systems and internal databases to reflect the substituted tariff codes and ensure field officers apply the amended classifications for relevant imports starting May 1, 2026.

Key Entities Referenced

Customs Tariff Act, 1975: The primary legislation providing the legal authority under Section 9A for the Central Government to impose anti-dumping duties on imported articles. Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995: The regulatory framework governing the procedures for identifying dumped goods and assessing the injury caused to domestic industries. Ministry of Finance (Department of Revenue): The central government ministry responsible for issuing notifications regarding the amendment and implementation of anti-dumping duties.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30042026-272188 CG-DxLx-xEG-I3D0H0x4x2x0 26-272188 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 303] नई दिल्ली, बृहस्ट्प जतिार, अप्रलै 30, 2026/ििै ाख 10, 1948 No. 303] NEW DELHI, THURSDAY, APRIL 30, 2026/VAISAKHA 10, 1948 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 30 अप्रलै , 2026 स.ं 06/2026- सीमा शल्ु क (एडीडी) सा.का.जन. 331(अ).— केंद्र सरकार, सीमा िल्ु क टैररफ (पाजतत िस्ट्तुओं की पहचान, उनका आकलन तथा उन पर प्रजतपाटन िल्ु क का संग्रहण और क्षजत जनधाारण) जनयमािली, 1995 के जनयम 13, 18 और 20 के साथ परित, सीमा िल्ु क टैररफ अजधजनयम, 1975 (1975 का 51) की धारा 9क की उप-धाराओं (1), (2) और (5) द्वारा प्रित्त िजियों का प्रयोग करते हुए, एतद्वारा जनिेि िेती ह ैदक नीच ेिी गई सारणी के कॉलम (2) म ेंजिजनर्िाष्ट भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की प्रत्येक अजधसूचना को उि सारणी के कॉलम (3) की संगत प्रजिजष्ट में जिजनर्िाष्ट तरीके से संिोजधत दकया िाएगा, यथा:— 3069 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] सारणी क्र. स.ं अधिसूचना संख्या एव ं दिनांक संशोिन (1) (2) (3) 1. अधिसूचना संख्या 31/2021-सीमा शुल्क (एडीडी), उक्त अधिसूचना म—ें दिनांक 29 मई, 2021, जो भारत के राजपत्र म ें (i) जहां कहीं भी “2918 30 90” अंक आत े सा.का.धन. संख्या 350(अ), दिनांक 29 मई, 2021 ह,ैं उनके स्थान पर “2918 30 70, 2918 द्वारा प्रकाधशत की गई थी। 30 90” प्रधतस्थाधपत दकए जाएंगे; (ii) जहां कहीं भी “2918 99 90” अंक आत े ह,ैं उनके स्थान पर “2918 99 40, 2918 99 90” प्रधतस्थाधपत दकए जाएंगे; 2. अधिसूचना संख्या 60/2021-सीमा शुल्क (एडीडी), उक्त अधिसूचना म,ें जहां कहीं भी “2924 दिनांक 14 अक्टूबर, 2021, जो भारत के राजपत्र म ें 29 90” अथवा “29242990” अंक आत ेह,ैं सा.का.धन. संख्या 739(अ), दिनांक 14 अक्टूबर, 2021 उनके स्थान पर “2924 29 91, 2924 29 द्वारा प्रकाधशत की गई थी। 99” प्रधतस्थाधपत दकए जाएंग;े 3. अधिसूचना संख्या 12/2022-सीमा शुल्क (एडीडी), उक्त अधिसूचना म—ें दिनांक 28 अप्रलै , 2022, जो भारत के राजपत्र म ें (i) जहां कहीं भी “2924 29 90” अंक आत े सा.का.धन. संख्या 321(अ), दिनांक 28 अप्रलै , 2022 ह,ैं उनके स्थान पर “2924 29 91, 2924 द्वारा प्रकाधशत की गई थी। 29 99” प्रधतस्थाधपत दकए जाएंगे; (ii) जहां कहीं भी “2933 39 90” अंक आत े ह,ैं उनके स्थान पर “2933 39 70, 2933 39 80, 2933 39 91, 2933 39 99” प्रधतस्थाधपत दकए जाएंग;े 4. अधिसूचना संख्या 23/2024-सीमा शुल्क (एडीडी), उक्त अधिसूचना म,ें जहां कहीं भी “7305 दिनांक 4 नवंबर, 2024, जो भारत के राजपत्र म ें 11 29” अंक आते ह,ैं उनके स्थान पर सा.का.धन. संख्या 683(अ), दिनांक 4 नवंबर, 2024 “7305 11 41, 7305 11 49” द्वारा प्रकाधशत की गई थी। प्रधतस्थाधपत दकए जाएंग;े 5. अधिसूचना संख्या 17/2025-सीमा शुल्क (एडीडी), उक्त अधिसूचना म,ें जहां कहीं भी “2922 दिनांक 19 जून, 2025, जो भारत के राजपत्र म ें 19 90” अंक आते ह,ैं उनके स्थान पर सा.का.धन. संख्या 400(अ), दिनांक 19 जून, 2025 “2922 19 30, 2922 19 90” द्वारा प्रकाधशत की गई थी। प्रधतस्थाधपत दकए जाएंग;े[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 2. यह अधिसूचना 1 मई, 2026 स ेलागू होगी। [फा. स.ं 190341/139/2026-टीआरयू] धीरि िमाा, अिर सजचि रटप्पणी: 1. मलू अधिसूचना संख्या 31/2021-सीमा शुल्क (एडीडी), दिनांक 29 मई, 2021, भारत के राजपत्र, असािारण, भाग II, खंड 3, उप-खंड (i) म ें सा.का.धन. संख्या 350(अ), दिनांक 29 मई, 2021 द्वारा प्रकाधशत की गई थी और इसम ें अंधतम संशोिन अधिसूचना संख्या 08/2025-सीमा शल्ु क (एडीडी), दिनांक 30 अप्रैल, 2025 द्वारा सा.का.धन. संख्या 276(अ), दिनांक 30 अप्रैल, 2025 के माध्यम स े दकया गया था। 2. मूल अधिसूचना संख्या 60/2021-सीमा शल्ु क (एडीडी), दिनांक 14 अक्टूबर, 2021, भारत के राजपत्र, असािारण, भाग II, खडं 3, उप-खडं (i) म ें सा.का.धन. सख्ं या 739(अ), दिनाकं 14 अक्टूबर, 2021 द्वारा प्रकाधशत की गई थी और इसम ें अंधतम संशोिन अधिसूचना सख्ं या 08/2025-सीमा शल्ु क (एडीडी), दिनांक 30 अप्रलै , 2025 द्वारा सा.का.धन. संख्या 276(अ), दिनांक 30 अप्रलै , 2025 के माध्यम स े दकया गया था। 3. मलू अधिसूचना संख्या 12/2022-सीमा शुल्क (एडीडी), दिनांक 28 अप्रलै , 2022, भारत के राजपत्र, असािारण, भाग II, खडं 3, उप-खडं (i) म ें सा.का.धन. संख्या 321(अ), दिनांक 28 अप्रलै , 2022 द्वारा प्रकाधशत की गई थी और इसम ेंअंधतम संशोिन अधिसूचना संख्या 08/2025-सीमा शल्ु क (एडीडी), दिनांक 30 अप्रैल, 2025 द्वारा सा.का.धन. संख्या 276(अ), दिनांक 30 अप्रैल, 2025 के माध्यम स े दकया गया था। 4. मलू अधिसूचना संख्या 23/2024-सीमा शुल्क (एडीडी), दिनांक 04 नवंबर, 2024, भारत के राजपत्र, असािारण, भाग II, खडं 3, उप-खंड (i) म ें सा.का.धन. संख्या 683(अ), दिनांक 04 नवंबर, 2024 द्वारा प्रकाधशत की गई थी। 5. मलू अधिसूचना संख्या 17/2025-सीमा शुल्क (एडीडी), दिनांक 19 जून, 2025, भारत के राजपत्र, असािारण, भाग II, खंड 3, उप-खंड (i) म ें सा.का.धन. संख्या 400(अ), दिनांक 19 जून, 2025 द्वारा प्रकाधशत की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th April, 2026 No. 06/2026-Customs (ADD) G.S.R. 331(E).— In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 9A of the Customs Tariff Act,1975 (51 of 1975), read with rules 13, 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended in the manner specified in the corresponding entry in column (3) of the said Table, namely: -4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] TABLE S. No. Notification number and Date Amendments (1) (2) (3) 1. Notification No. 31/2021-Customs (ADD) In the said notification, dated the 29th May, 2021 published in (i) for the figures “2918 30 90”, wherever it occurs, the Official Gazette vide G.S.R. 350(E), dated figures “2918 30 70, 2918 30 90” shall be substituted; 29th May, 2021. (ii) for the figures “2918 99 90”, wherever it occurs, the figures “2918 99 40, 2918 99 90” shall be substituted; 2. Notification No. 60/2021-Customs (ADD) In the said notification, for the figures “2924 29 90” or dated the 14th October, 2021 published in “29242990”, wherever it occurs, the figures “2924 29 Official Gazette vide G.S.R. 739(E), dated 91, 2924 29 99” shall be substituted; 14th October, 2021. 3. Notification No. 12/2022-Customs (ADD) In the said notification, dated the 28th April, 2022 published in (i) for the figures “2924 29 90”, wherever it occurs, Official Gazette vide G.S.R. 321(E), dated the figures “2924 29 91, 2924 29 99” shall be the 28th April, 2022. substituted; (ii) for the figures “2933 39 90”, wherever it occurs, the figures “2933 39 70, 2933 39 80, 2933 39 91, 2933 39 99” shall be substituted; N o t i f i c ation No. 23/2024-Customs (ADD) In the said notification, for the figures “7305 11 29”, 4. dated the 4th November, 2024 published in wherever it occurs, the figures “7305 11 41, 7305 11 49” Official Gazette vide G.S.R. 683(E), dated 4th shall be substituted; November, 2024. 5. Notification No. 17/2025-Customs (ADD) In the said notification, for the figures “2922 19 90”, dated the 19th June, 2025 published in Official wherever it occurs, the figures “2922 19 30, 2922 19 90” Gazette vide G.S.R. 400(E), dated 19th June, shall be substituted; 2025. 2. This notification shall come into force from 1st May, 2026. [F. No. 190341/139/2026-TRU] DHEERAJ SHARMA, Under Secy. Note: 1. The principal notification No. 31/2021-Customs (ADD), dated the 29th May, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 350(E), dated the 29th May, 2021 and was last amended vide notification No. 08/2025-Customs (ADD) dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 276(E), dated the 30th April, 2025. 2. The principal notification No. 60/2021-Customs (ADD), dated the 14th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 739(E), dated the 14th October, 2021 and was last amended vide notification No. 08/2025-Customs (ADD) dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 276(E), dated the 30th April, 2025. 3. The principal notification No. 12/2022-Customs (ADD), dated the 28th April, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 321(E), dated the 28th April, 2022 and was last amended vide notification No. 08/2025-Customs (ADD) dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 276(E), dated the 30th April, 2025.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 4. The principal notification No. 23/2024-Customs (ADD), dated the 04th November, 2024, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 04th November, 2024. 5. The principal notification No. 17/2025-Customs (ADD), dated the 19th June, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 400(E), dated the 19th June, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Continue your research