## Policy Analysis Report: Amendment to Customs Tariff Act Regarding Anti-Dumping Duty on Saturated Fatty Alcohols
**1. Executive Summary:**
This report analyzes an amendment to the Government of India's Customs Tariff Act, specifically concerning anti-dumping duty on imported Saturated Fatty Alcohols. The amendment, issued on July 12, 2022, revises the existing duty structure outlined in Notification No. 28/2018-Customs (ADD) dated May 25, 2018. The core purpose of this amendment is to update the anti-dumping duty rates for specific exporters and producers of these alcohols from Indonesia, Malaysia and Thailand, originating from various countries. The key finding is a revised table outlining the specific duty amounts based on the country of origin, producer, and exporter, with some entries now indicating a NIL duty.
**2. Introduction:**
This report provides an informative analysis of a recent amendment to the Customs Tariff Act, focusing on anti-dumping duties applied to imported Saturated Fatty Alcohols. This analysis is based solely on the text of Notification No. 23/2022-Customs (ADD) published on July 12, 2022, and aims to clarify the changes for stakeholders within the relevant industry.
**3. Policy Overview:**
This notification amends the original policy outlined in Notification No. 28/2018-Customs (ADD), dated May 25, 2018. The core objective of the original policy, inferred from the amendment, is to impose anti-dumping duties on imported Saturated Fatty Alcohols to protect the domestic industry from potential injury caused by unfairly priced imports. The amendment maintains this overall objective.
**4. Background and Rationale:**
The amendment likely addresses a need to revise the anti-dumping duty rates based on updated market conditions, cost structures, or changes in the behavior of exporting companies. Specifically, the revision of duty rates to zero for some exporters suggests that the initial dumping margin might have been reassessed or that certain exporters have adjusted their pricing strategies to comply with fair trade practices. The addition of "Any" under exporter and producer, with a specific duty amount, suggests this amendment is expanding coverage to include businesses that were not previously identified.
**5. Key Provisions / Changes:**
The core change introduced by this amendment is the substitution of the existing "Table" in Notification No. 28/2018-Customs (ADD) with a new table specifying anti-dumping duties.
Specifically, the *new* table defines the following:
* **Tariff Item:** 2905 17, 2905 19, 3823 70 (relating to All types of Saturated Oleochemicals Fatty Alcohols excluding Capryl Alcohols C8 and Decyl Alcohols C10 and blends of C8 and C10)
* **Country of Origin:** Indonesia, Malaysia, Thailand, and "Any country other than those subject to anti-dumping duty"
* **Country of Export:** Singapore, Indonesia, Malaysia, Thailand and "Any country"
* **Producer:** Specific companies like PT Ecogreen Oleochemicals, PT Musim Mas, PT Wilmar Nabati Indonesia, Thai Fatty Alcohols Co. Ltd, and others listed along with the "Any" option.
* **Exporter:** Specific companies matching the producer or "Any" options.
* **Amount of Duty:** Specific amounts in USD per Metric Ton (MT), ranging from NIL to USD 92.23.
The *difference* is that the duty amounts have been adjusted. The previous amounts can be assumed to have been different prior to this change. The effect of this change is to alter the cost of importing these specific Saturated Fatty Alcohols from the listed countries and exporters.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these changes include:
* Importers of Saturated Fatty Alcohols in India.
* Producers and exporters of Saturated Fatty Alcohols in Indonesia, Singapore, Malaysia, and Thailand (specifically those listed in the table).
* Consumers and manufacturers in India who utilize these alcohols as raw materials.
* The domestic industry producing Saturated Fatty Alcohols in India.
**7. Implementation Aspects (Inferred):**
* The **Department of Revenue**, under the **Ministry of Finance**, is the responsible agency for implementing this amendment. The **Central Board of Indirect Taxes and Customs (CBIC)**, as indicated by the F. No. reference, is likely involved in enforcement.
* The amendment came into effect on **July 12, 2022**.
* The procedures for assessment and collection of anti-dumping duty will follow the existing framework established by the Customs Tariff Act, 1975, and the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
* Future investigations could result in modified rates or company inclusions.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of these specific changes is to refine the anti-dumping duties to reflect current market conditions and ensure fair trade practices. The potential impact of the amendment is:
* **Altered import costs:** Businesses importing from entities with increased duties will face higher costs, whereas those importing from entities with NIL duties will see reduced costs.
* **Shift in sourcing:** Importers might shift their sourcing strategies to favor countries or producers with lower duty rates.
* **Impact on domestic prices:** Changes in import costs could influence the prices of Saturated Fatty Alcohols in the Indian market.
* **Protection of Domestic Industry:** This amendment helps to sustain the domestic industry.
**9. Conclusion:**
This amendment to the Customs Tariff Act, enacted on July 12, 2022, significantly revises the anti-dumping duties applicable to imported Saturated Fatty Alcohols. The revised duty structure, detailed in the new table, impacts importers, exporters, and domestic producers. Careful monitoring of the market and adherence to the updated regulations are crucial for stakeholders in this industry. The notification serves as a reminder of the government's ongoing effort to maintain fair trade practices and protect domestic industries through appropriate trade remedies.
Key Entities Referenced
Customs Tariff Act, 1975: An act related to customs tariffs, specifically section 9A, subsections 1 and 5.
Customs Tariff Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury Rules, 1995: Rules pertaining to the identification, assessment, and collection of antidumping duties.
Central Government: The governing authority making the amendment.
Ministry of Finance: The ministry responsible for the notification.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The location where the notification was issued.
Indonesia: Country of origin or export for goods mentioned in the table.
Singapore: Country of origin or export for goods mentioned in the table.
Malaysia: Country of origin or export for goods mentioned in the table.
Thailand: Country of origin or export for goods mentioned in the table.
PT Ecogreen Oleochemicals: Producer and exporter from Indonesia/Singapore.
PT Musim Mas: Producer from Indonesia.
Continental Oils Fats Pte Ltd: Exporter from Indonesia.
PT Wilmar Nabati Indonesia: Producer from Indonesia.
Wilmar Trading Pte Ltd.: Exporter from Indonesia.
FPG Procter Gamble Oleochemicals Sdh Bhd: Producer and exporter from Malaysia.
International Operations SA: Exporter from Malaysia.
KL Kepong Oleomas Sdn Bhd: Producer and exporter from Malaysia.
Thai Fatty Alcohols Co. Ltd.: Producer and exporter from Thailand.
PT. ENERGI SEJAHTERA MAS: Producer from Indonesia.
Sinarmas CEPSA Pte. Ltd.: Exporter from Indonesia.
G.S.R. 533E: Reference number for the notification.
G.S.R. 498E: Reference number for the original notification.
G.S.R. 812 E: Reference number for a previous amendment.
CBIC 1903541522022TRU SectionCBEC: Reference number within the Central Board of Indirect Taxes and Customs.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072022-237250
CG-DLx-xExG-I1D2H0x7x2x 022-237250
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.ं 495] नई ददल्ली, मगं लिार, जुलाई 12, 2022/आर्ाढ़ 21, 1944
No. 495] NEW DELHI, TUESDAY, JULY 12, 2022/ASHADHA 21, 1944
जित्त म्ं ालय
(राजस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 12 जुलाई, 2022
स.ं 23/2022-सीमा िल्ु क एएडीडी
सा.का.जन. 533एअ .—सीमा िुल् क ैरिर अजधजनयम, 1975 (1975 का 51) की धारा 9क की उप धारा ए1
और ए5 के तहत प्रदत् त िजतियय का प्रयगग करते ुए, सीमा िुल् क ैरिर एपाितत िस्ट्त ुओं क की पहचान, उनका आंकलन
और उन पर प्रजतपाैन िुल् क का सं्रहहण तथा ्षतजत जनधाररण जनयमािली, 1995 के जनयम 18 और 20 के साथ पितत,
केन्द र सरकार, एतद्द्वारा, भारत सरकार, जित् त मं्ालय एराजस्ट् ि जिभाग की अजधसूचना सं् या 28/2018-सीमा िुल् क
एएडीडी , ददनांक 25 मई, 2018, जजसे सा.का.जन. 498 एअ ददनांक 25 मई, 2018 के तहत भारत के राजप्,
असाधारण, के भाग ।।, खंड 3, उपखंड (i) में प्रकाजित दकया गया था, में जनम् नजलजखत आग े भी और संिगधन करती ह,र
यथा:-
उक्त अजधसूचना म,ें सारणी के स्ट् थान पर जनम्न जलजखत सारणी कग प्रजतस्ट् थाजपत दकया जाएगा, यथा :-
“सारणी
क्र. उप िीर्र प्रदाथर का मूलत: जनयारतक दिे उत् पादक जनयारतक िुल् क इकाई मुरा
सं. जििरण उत् पादन का राजि
दिे
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 2905 17, सभी प्रकार इंडगनेजिया ससगापुर पीैी इकग्रहीन ओजलयग िून्द य मरिरक अमे.डॉ.
के संतृप्त इकग्रहीन केजमकल् स ैन
2905 19,
िसा ओजलयग एससगापुर प्रा.जल.
3823 70
4669 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अल् कगहल् स, केजमकल स
(करप्राइल
अल् कगहल् स
एसी8 और
डेसाइल
अल् कगहल् स
एसी10
और सी8
और सी10
के जमश्रण
कग
छगड़कर .
2 2905 17, -तदिर - इंडगनेजिया इंडगनेजिया पीैी इंैरकािैनेन्द ैल 7.10 मरिरक अमे.डॉ.
मुजिम ऑयल् स एंड ैन
2905 19,
मास रट्स प्रा.जल.
3823 70
3 2905 17, -तदिर - इंडगनेजिया इंडगनेजिया पीैी जिल् मार ररसडग 52.23 मरिरक अमे.डॉ.
जिल् मार प्रा.जल. ैन
2905 19,
नबाती,
3823 70
इंडगनेजिया
4 2905 17, -तदिर - इंडगनेजिया इंडगनेजिया क्रम सं्य ा क्रम सं्य ा 1, 2 92.23 मरिरक अमे.डॉ.
2905 19, 1, 2 और 3 और 3 से जभन्द न ैन
से जभन्द न अन्द य कगई
3823 70
अन्द य कगई संयगजन
संयगजन
5 2905 17, -तदिर - इंडगनेजिया कगई भी कगई भी कगई भी 92.23 मरिरक अमे.डॉ.
दिे ैन
2905 19,
3823 70
6 2905 17, -तदिर - कगई भी इंडगनेजिया कगई भी कगई भी 92.23 मरिरक अमे.डॉ.
दिे , ैन
2905 19,
उनसे
3823 70
जभन्द न जग
दक
जप्रतपाैन
िुल् क के
अधीन
ह ैं
7 2905 17, -तदिर - मलेजिया मलेजिया ए पीजी प्रगक् ैर एंड 17.64 मरिरक अमे.डॉ.
ओजलया गेम् बल ैन
2905 19,
केजमकल् स इंैरनेिनल
3823 70
एसडीएच ऑपरेिन, एस.ए.
बीएचडी
8 2905 17, -तदिर - मलेजिया मलेजिया केएल- करप ग केएल- करप ग िून्द य मरिरक अमे.डॉ.
ओजलयामास ओजलयामास ैन
2905 19,
एसडीएन एसडीएन
3823 70
बीएचडी बीएचडी
9 2905 17, -तदिर - मलेजिया मलेजिया क्रम सं्य ा 7 क्रम सं्य ा 7 और 37.64 मरिरक अमे.डॉ.
और 8 से 8 से जभन्द न अन्द य ैन
2905 19,
जभन्द न अन्द य कगई संयगजन
3823 70
कगई संयगजन[भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 3
10 2905 17, -तदिर - मलेजिया कगई भी कगई भी कगई भी 37.64 मरिरक अमे.डॉ.
दिे ैन
2905 19,
3823 70
11 2905 17, -तदिर - कगई भी दिे , मलेजिया कगई भी कगई भी 37.64 मरिरक अमे.डॉ.
ैन
2905 19, उनसे जभन्द न
जग दक
3823 70
जप्र तपाैन
िुल् क के
अधीन ह ैं
12 2905 17, -तदिर - थाईलैंड थाईलैंड थाई रैी थाई रैी िून्द य मरिरक अमे.डॉ.
अल् कगहल अल् कगहल कं.जल. ैन
2905 19,
कं.जल.
3823 70
13 2905 17, -तदिर - थाईलैंड थाईलैंड क्रम सं्य ा क्रम सं्य ा 12 से 22.50 मरिरक अमे.डॉ.
12 से जभन्द न जभन्द न अन्द य कगई ैन
2905 19,
अन्द य कगई संयगजन
3823 70
संयगजन
2905 17, -तदिर - मूलत: थाईलैंड कगई भी कगई भी 22.50 मरिरक अमे.डॉ.
उत् पादन ैन
14 2905 19,
िाले
3823 70
दिे से
जभन्द न
कगई भी
दिे
15 2905 17, -तदिर - थाईलैंड कगई भी कगई भी कगई भी 22.50 मरिरक अमे.डॉ.
दिे ैन
2905 19,
3823 70
16 2905 17, -तदिर - इंडगनेजिया इंडगनेजिया पीैी एनजी जसनामरस 51.64 मरिरक अमे.डॉ.”।
सजहत कगई सेजहतेरा सीइपसआ ैन
2905 19,
भी दिे मास प्रा.जल.
3823 70
[ ा. स.ं सीबीआईसी-190354/152/2022-ैीआरयू खंड-सीबीईसी]
जनजति कनारैक, अिर सजचि
नगै प्रधान अजधसूचना सं् या 28/2018-सीमा िुल् क एएडीडी , ददनांक 25 मई, 2018 कग सा.का.जन. 498एअ ,
ददनांक 25 मई, 2018 के तहत भारत के राजप्, असाधारण, के भाग ।।, खंड 3, उपखंड एi) में प्रकाजित दकया
गया ह र और अजधसूचना सं् या 41/2019- सीमािुल् क एएडीडी , ददनांक 25 अक्ैूबर, 2019 जजसे सा.का.जन.
812 एअ , ददनांक 25 अक्ैूबर, 2019 के तहत अंजतम बार सिं गधन दकया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 12th July, 2022
No. 23/2022-Customs (ADD)
G.S.R. 533(E).—In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the
Customs Tariff Act, 1975 (51 of 1975) read with rules 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 makes the following further amendment in the notification of the Government of India, Ministry
of Finance (Department of Revenue), No. 28/2018-Customs (ADD), dated the 25th May, 2018, published in the4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498(E), dated the 25th May,
2018, namely:-
In the said notification, for the Table, the following shall be substituted, namely: -
“Table
Sl. Tariff Description Country Country Producer Exporter Amount Unit Currency
No. Item of goods of of
Origin export
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1. 2905 All types of Indonesia Singapore PT Ecogreen Ecogreen NIL MT USD
17, 2905 Saturated Oleochemicals Oleochemicals
19, 3823 Fatty (Singapore) Pte
70 Alcohols Ltd.
excluding
Capryl
Alcohols (C8)
and Decyl
Alcohols
(C10) and
blends of C8
and C10.
2. 2905 17, -do- Indonesia Indonesia PT Musim Inter- 7.10 MT USD
2905 19, Mas Continental
3823 70 Oils & Fats
Pte Ltd,
3. 2905 -do- Indonesia Indonesia PT Wilmar Wilmar 52.23 MT USD
17, Nabati Trading Pte
2905 Indonesia Ltd.
19,
3823 70
4. 2905 -do- Indonesia Indonesia Any Any 92.23 MT USD
17, combination combination
2905 other than Sl. other than Sl
19, Nos. 1, 2 & 3 Nos. 1, 2 & 3
3823 70
5. 2905 -do- Indonesia Any Any Any 92.23 MT USD
17, country
2905
19,
3823 70
6. 2905 -do- Any Indonesia Any Any 92.23 MT USD
17, country
2905 other than
19, those
3823 70 subject to
anti-
dumping
duty
7. 2905 -do- Malaysia Malaysia FPG Procter & 17.64 MT USD
17, Oleochemicals Gamble
2905 Sdh Bhd International
19, Operations
3823 70 SA
8. 2905 -do- Malaysia Malaysia KL - Kepong KL - Kepong NIL MT USD
17, Oleomas Sdn Oleomas Sdn
2905 Bhd Bhd
19,
3823 70
9. 2905 -do- Malaysia Malaysia Any Any 37.64 MT USD
17, combination combination
2905 other than Sl. other than Sl.
19, Nos. 7 & 8 Nos. 7 & 8
3823 70
10. 2905 -do- Malaysia Any Any Any 37.64 MT USD
17, country
2905[भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 5
19,
3823 70
11. 2905 -do- Any country Malaysia Any Any 37.64 MT USD
17, other than
2905 those
19, subject to
3823 70 anti-
dumping
duty
12. 2905 -do- Thailand Thailand Thai Fatty Thai Fatty NIL MT USD
17, Alcohols Co. Alcohols Co.
2905 Ltd. Ltd.
19,
3823 70
13. 2905 -do- Thailand Thailand Any Any 22.50 MT USD
17, combination combination
2905 other than other than
19, Sl. No. 12 Sl. No. 12
3823 70
14. 2905 -do- Any Thailand Any Any 22.50 MT USD
17, country
2905 other
19, than
3823 70 country
of origin
15. 2905 -do- Thailand Any Any Any 22.50 MT USD
17, country
2905
19,
3823 70
16. 2905 -do- Indonesia Any PT. ENERGI Sinarmas 51.64 MT USD”.
17, country SEJAHTERA CEPSA Pte.
2905 including MAS Ltd.
19, Indonesia
3823 70
[F. No. CBIC - 190354/152/2022-TRU Section-CBEC]
NITISH KARNATAK, Under Secy.
Note. The principal notification No. 28/2018 Customs (ADD), dated the 25th May, 2018 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498(E), dated the 25th May,
2018 and last amended by notification No. 41/2019-Customs (ADD), dated the 25th October, 2019, published
in the official Gazette vide number G.S.R. 812 (E), dated the 25th October, 2019.
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.