## Policy Analysis Report: Amendment to Antidumping Duty on Natural Mica based Pearl Industrial Pigments
**1. Executive Summary:**
This report analyzes an amendment to the antidumping duty imposed on imports of Natural Mica based Pearl Industrial Pigments excluding cosmetic grade, originating in or exported from China PR. The amendment, detailed in Notification No. 472021Customs ADD dated 26th August, 2021, addresses a request from a Chinese producer/exporter, Nanyang Lingbao Pearl Pigment Company Limited Materials, to reflect its name change to Henan Lingbao New Materials Technology Co., Ltd. The Directorate General of Trade Remedies (DGTR) reviewed the request and recommended the name change in the duty table. This report outlines the background, rationale, and implications of this amendment.
**2. Introduction:**
This report provides an analysis of an amendment notification pertaining to the antidumping duty on Natural Mica based Pearl Industrial Pigments, based solely on the provided official gazette text. The purpose is to inform affected parties about the specific changes implemented and their potential impact.
**3. Policy Overview:**
* **Amendment to:** Final Finding Notification No. 682020DGTR dated 8th June, 2021, regarding antidumping duty on Natural Mica based Pearl Industrial Pigments excluding cosmetic grade originating in or exported from China PR.
* **Core Objective:** To update the producer/exporter name in the duty table due to a company name change. This ensures accurate application of the existing antidumping duty to the correct entity.
**4. Background and Rationale:**
This amendment addresses a request from Nanyang Lingbao Pearl Pigment Company Limited Materials (now Henan Lingbao New Materials Technology Co., Ltd.) to update its name in the duty table. The rationale stems from the company's claim that the name change reflects a change in the scope of its business operations. The DGTR, following Trade Notice No. 122018 dated 17th September, 2018 (which establishes a procedure for name changes), examined the request to ensure it was a matter of record only and did not alter the underlying business or ownership structure. The absence of objections from domestic industry or other interested parties further supported the amendment.
**5. Key Provisions / Changes:**
This section details the specific change introduced by the amendment.
* **Specific Part of Original Policy Being Changed:** Paragraph 130 of Final Findings No. 682020 DGTR dated 8th June 2021, which contains the duty table, and Customs Notification no. 472021 Customs ADD dated 26th August 2021.
* **New Rule/Provision:** The name of the producer/exporter "Nanyang Lingbao Pearl Pigment Company Limited Materials" is replaced with "Henan Lingbao New Materials Technology Co., Ltd" in the duty table.
* **Difference/Effect of Change:** This change ensures that the antidumping duty continues to be applied to the same business entity, now operating under its new name. This prevents potential circumvention of the duty due to discrepancies in company identification.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders directly affected by this amendment are:
* **Henan Lingbao New Materials Technology Co., Ltd:** As the company whose name is being updated, this ensures their exports are correctly identified and subject to the appropriate duty.
* **Importers of Natural Mica based Pearl Industrial Pigments from China PR:** They need to be aware of the correct producer/exporter name to ensure compliance with antidumping regulations.
* **Domestic Industry:** The domestic industry benefits from the continued application of the antidumping duty on the imports from this company under its new name.
* **Customs Authorities:** Customs officials responsible for implementing and enforcing the antidumping duty.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Directorate General of Trade Remedies (DGTR) is responsible for recommending the change, and the Ministry of Finance is responsible for implementing it through a Customs Notification. Customs officials will enforce the updated duty table.
* **Timelines or Procedures:** The amendment is effective as of the date of the Customs Notification (referenced in the text), following the DGTR's recommendation. The procedure followed Trade Notice No 12 2018 dated 17th September 2018.
* **Amendment Specific Implementation:** Customs officials must update their records to reflect the new company name and ensure that imports from Henan Lingbao New Materials Technology Co., Ltd are subject to the appropriate antidumping duty.
**8. Expected Outcomes / Impact of Changes:**
The intended outcome of this amendment is to:
* Maintain the effectiveness of the antidumping duty by ensuring it applies to the correct producer/exporter, even after a name change.
* Prevent any potential loopholes or circumvention attempts that might arise from outdated company information.
* Provide clarity and certainty to importers regarding the identity of the producer subject to the duty.
The impact of the change is primarily administrative, ensuring the smooth and continued application of the existing antidumping duty.
**9. Conclusion:**
The amendment to the antidumping duty on Natural Mica based Pearl Industrial Pigments, specifically the name change of the producer/exporter from Nanyang Lingbao Pearl Pigment Company Limited Materials to Henan Lingbao New Materials Technology Co., Ltd, is a crucial update. It ensures the continued effectiveness of the duty and prevents potential issues related to company identification. This amendment is significant for all affected parties, including the producer/exporter, importers, domestic industry, and customs authorities.
Key Entities Referenced
NEW DELHI: Location of publication, likely the capital of India.
Ministry of Commerce and Industry: The Indian government ministry responsible for trade and commerce.
Department of Commerce: A department within the Ministry of Commerce and Industry.
Directorate General of Trade Remedies: An authority responsible for trade remedies, including antidumping investigations.
China PR: Country of origin or export of the product under investigation, People's Republic of China.
Customs Tariff Act 1975: Indian law concerning customs tariffs.
Customs Tariff Identification, Assessment and Collection of AntiDumping Duty on Dumped Articles and for Determination of Injury Rules 1995: Rules governing the identification, assessment, and collection of antidumping duties in India.
Ministry of Finance: The Indian government ministry responsible for financial matters, which accepted the recommendations regarding anti-dumping duties.
Henan Lingbao New Materials Technology Co., Ltd: Applicant company requesting a name change in the duty table.
Nanyang Lingbao Pearl Pigment Company Limited Materials: Previous name of the applicant company.
Customs, Excise, and Service Tax Appellate Tribunal: Appellate body for orders arising from the recommendation.
Anant Swarup: Jt. Secy. & Designated Authority
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलx.x-GअID.-E2x8xx0 92021-230001
CG-DL-E-28092021-230001
असाधारण
EXTRAORDINARY
भाग I—खण्ड 1
PART I—Section 1
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 291] नई ददल्ली, मगं लवार, जसतम्ब र 28, 2021/आजव न 6, 1943
No. 291] NEW DELHI, TUESDAY, SEPTEMBER 28, 2021/ASVINA 6, 1943
वाजणज्य एव ंउ्योगग म्ं ालय
(वाजणज्य जवभाग)
)यामार िर उम ार महाजनदिे ालय(
सिं योगधन सबं धं ी अजधस ू ना
नई ददल् ली, 28 जसतम्ब र, 2021
जवषय: ीन िन.गण. के मलू के अथवा वहा ं स े जनयाात दकए गए “कास्ट्टमेटटक ग्रेड कयोग छयोगड़कर प्राकृजतक माइका आधाटरत
मला इंडजस्ट्रयल जमगमेंट” के आयातों मर लगाए गए माटनरयोगधी िुल्क म ें ददनांक 8 िून, 2021 की अंजतम िां
मटरणाम अजधसू ना स.ं 6/8/2020-डीिीटीआर म ें संियोगधन ।
फा. स.ं 6/8/2020-डीिीटीआर.—समय-समय मर यथासंियोगजधत सीमा िुल्क टैटरफ अजधजनयम, 1975 )जिस े
आग े “अजधजनयम” के कहा गया ह(ै िर तत्संबंधी सीमा िुल्क टैटरफ )माटटत वस्ट्तओंु मर िुल्क अथवा अजतटरक्त िुल्क की
मह ान, आकलन िर सग्रं हण तथा क्षजत के जनधाारण के जलए( जनयमावली, 1995 )जिसे आग े “जनयमावली” कहा गया ह(ै
कयोग ध्यान म ेंरखत े हुए;
क. मष्ठृ भजू म
1. यामार उम ार महाजनदेिालय )“प्राजधकारी”) ने ीन िन.गण. के मलू के अथवा वहा ं स े जनयाात दकए गए
“कास्ट्टमेटटक ग्रडे कयोग छयोगड़कर प्राकृजतक माइका आधाटरत मला इंडजस्ट्रयल जमगमेंट” के आयातों के संबंध म ें
माटनरयोगधी िां िुरु की थी िर ददनांक 8 िून, 2021 के अंजतम िां मटरणाम अजधसू ना स.ं 6/08/2020-
डीिीटीआर )“अंजतम िां मटरणाम”) के माध्यम स े जनश्चयात्मक माटनरयोगधी िल्ु क लगाए िाने की जसफाटरि की।
इस जसफाटरिों कयोग जवत्त मं्ालय द्वारा स्ट्वीकार दकया गया था िर ददनांक 26 अगस्ट्त, 2021 की सीमा िुल्क
अजधसू ना स.ं 47/2021 – सीमा िुल्क )एडीडी( )“सीमा िुल्क अजधसू ना”) के माध्यम स े जनश्चयात्मक िल्ु क
लगाए गए थे।
5500 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1]
ख. प्रदिया
2. हने ान ललगबाओ न्य ू मैटटटरयल्स टेक्नयोगलॉिी कं. जल. )जिसे आग े “आवेदक” कहा गया ह(ै , ियोग मूवा म ें नानयांग
ललगबाओ मल ा जमगमेंट कं. जल. मैटटटरयल्स. के रूम म ेंिाना िाता था, द्वारा यह दावा करते हुए यह अनरु योगध दकया
गया था दक कंमनी के जबिनेस के काय ा क्ष्े म ें मटरवतान के कारण, आवेदक न े कंमनी का नाम नानयागं ललगबाओ
मल ा जमगमेंट कं. जल. मैटटटरयल्स स े बदलकर हने ान ललगबाओ न्य ू मैटटटरयल्स टेक्नयोगलॉिी कं. जल. कर ददया ह।ै
कंमनी के नाम म ें मटरवतना का उद्देय केवल यह सुजनजश्चत करना था दक यह कंमनी के जबिनेस के काय-ा क्ष्े कयोग
िर अजधक उमयक्तु रूम स े दिााता हयोग। यह अनुरयोगध उमयक्तुा सीमा िुल्क अजधसू ना के द्वारा अजधसूज त दकए गए
अनुसार िल्ु क ताजलका म ें उत्मादक/जनयाातक के नाम के मटरवतान के जलए ददनांक 17 जसतंबर, 2018 की यामार
सू ना स.ं 12/2018 )जिसे आगे “यामार सू ना” कहा गया ह(ै के संदभ ा म ें दकया गया ह।ै
3. प्राजधकारी ने नाम म ें मटरवतान के जलए अनुरयोगध की िां की िर ीन के मलू के अथवा वहा ं स े जनयाात दकए गए
“कास्ट्टमेटटक ग्रडे कयोग छयोगड़कर प्राकृजतक माइका आधाटरत मल ा इंडजस्ट्रयल जमगमेंट” के आयात के संबंध म ें मलू
माटनरयोगधी िां के संबंजधत जहतबद्ध मक्षकारों स े जव ार/टटप्मजणयां मांगी। हालांदक, ना तयोग घरेलू उ्योगग िर न
ही कयोगई अन्य जहतबद्ध मक्षकारों ने इस आवेदन मर कयोगई टटप्मजणया ं प्रस्ट्तुत कीं।
4. प्राजधकारी ने ददनांक 31 अगस्ट्त, 2021 कयोग मौजखक सुनवाई की, जिसमें घरेलू उ्योगग िर अन्य जहतबद्ध
मक्षकारों कयोग भी आमंज्त दकया गया था। हालांदक, आवेदक कयोग छयोगड़कर दकसी भी जहतबद्ध मक्षकार ने इस
आवेदन के संबंध म ें कयोगई अनुरयोगध/आमजत्त की।
ग. आवदे क िर अन्य जहतबद्ध मक्षकारों द्वारा दकए गए अनरु योगध
5. आवेदक न े ददनांक 31.05.2021 के ई-मेल के माध्यम स े प्राजधकारी कयोग यह सूज त दकया दक उसने अमन े
कायाकलामों के काया क्ष्े के जवस्ट्तार के कारण 15 ददसंबर, 2020 स े अमन े नाम कयोग नानयांग ललगबाओ मल ा
जमगमेंट कं. जल. मैटटटरयल्स स े बदलकर हने ान ललगबाओ न्य ू मैटटटरयल्स टेक्नयोगलॉिी कं. जल. कर जलया ह।ै आवेदक
न े आग े प्राजधकारी स े अमन े नए नाम अथाता हने ान ललगबाओ न्य ू मैटटटरयल्स टेक्नयोगलॉिी कं. जल. का उल्लेख अंजतम
िां मटरणाम की िल्ु क ताजलका म ें तथा अन्य संगत स्ट्थानों मर करने का अनरु योगध दकया क्योंदक आवेदक न े
प्राजधकारी के साथ मूणा रूम स े सहययोगग दकया था। प्राजधकारी द्वारा नाम म ें मटरवतान के जलए अनुरयोगध मर जव ार
इस आधार मर नहीं दकया गया था दक यह अनुरयोगध िां के जवलंजबत रण म ें प्राप्त हुआ था। हालांदक, प्राजधकारी
न े आवेदक कयोग ददनाक 17.09.2018 की यामार सू ना स.ं 12/2018 के अनुसार नाम म ें मटरवतान के जलए एक
आवेदन प्रस्ट्ततु करन े के जलए प्रयोगत्साजहत दकया है, जिसे अंजतम िां मटरणाम के मरै ा 121 )vi) स े देखा िा सकता
ह।ै
6. ददनांक 17 जसतंबर, 2018 की यामार सू ना सं. 12/2018, जिसे प्राजधकारी द्वारा िारी दकया गया था, जवदेिी
उत्मादक/जनयाातकों द्वारा नाम म ें मटरवतान के जलए प्रावधानों तथा प्राजधकारी द्वारा जसफाटरि दकए गए अनुसार
िुल्क ताजलका म ें नाम म ें मटरवतान कयोग लाग ू करने की प्रदिया कयोग देखता ह।ै यामार सू ना नाम म ें मटरवतान के
जलए िां करन े के वास्ट्ते त्वटरत प्रदिया का जनधाारण करता ह,ै िहां नाम म ें मटरवतान केवल टरकॉडा का एक
मामला हयोग।
7. इसके अलावा, आवेदक न े यह अनुरयोगध दकया दक कंमनी के दियाकलाम के कायाक्षे् म ें मटरवतान के कारण नाम म ें
मटरवतान उस श्रणे ी के अतं गता आता ह ै जिसके कारण नाम म ें मटरवतान केवल टरकॉड ा का एक मामला ह।ै
जनम्नजलजखत तथ्य यह साजबत करते ह ैंदक उनके दाव े के समथना म ें उनका भी उल्लेख दकया गया था-
क. आवेदक के प्रबधं न/प्रयोगमयोगटर समहू म ें कयोगई मटरवतान नहीं हुआ ह।ै
ख. आवेदक की िेयर हयोगलल्डग/स्ट्वाजमत्व संर ना म ें कयोगई मटरवतान नहीं हुआ ह।ै
ग. आवेदक के जबिनेस काय-ा मद्धजत म ें कयोगई मटरवतान नहीं हुआ ह।ै
घ. आवेदक के नाम म ें मटरवतान अथवा बदले हुए मटरदृ य के कारण इस प्रजतष्ठान कयोग कयोगई संभाजवत लाभ प्राप्त
नहीं हुआ ह।ै[भाग I—खण् ड 1] भारत का रािम् : असाधारण 3
8. आवेदक न ेकानून के अनुसार आवेदक के ठयोगस दावे कयोग स्ट्थाजमत करने के जलए अमेजक्षत साक्ष्य के साथ-साथ एक मूण ा
आवेदन जवजधवत् दायर दकया ह।ै जनम्नजलजखत दस्ट्तावेिों कयोग आवेदक द्वारा ददनांक 17 जसतबं र, 2018 की यामार
सू ना स.ं 12/2018 के अंतगात आवेदन म ेंप्रस्ट्ततु दकया गया ह:ै
i. मूल जबिनेस लाइसेंस
ii. संियोगजधत जबिनेस लाइसेंस
iii. कंमनी के माजलक द्वारा जलजखत व न-म्
iv. वषा 2020 के जलए लेखा मरीजक्षत वार्षषक टरमयोगट।ा
9. कयोगई भी उत्तर अथवा कयोगई आमजत्त घरेलू उ्योगग अथवा दकसी अन्य जहतबद्ध मक्षकार द्वारा प्रस्ट्तुत नहीं की गई थी।
घ. प्राजधकारी द्वारा िा ं िर जसफाटरि ें
10. आवेदक द्वारा दकए गए अनरु योगधों की िां की गई ह।ै आवेदक द्वारा प्रस्ट्तुत दकए गए दस्ट्तावेिों स,े यह नयोगट दकया
िाता ह ै दक उन्होंन े कंमनी के दियाकलाम के काय-ा क्ष्े के जवस्ट्तार के कारण अमनी कंमनी के नाम म ें मटरवतना की
मांग की ह।ै
11. प्राजधकारी यह नयोगट करत े ह ैं दक इस अनरु योगध कयोग ददनांक 17 जसतंबर, 2018 की यामार सू ना स.ं 12/2018 म ें
जनधााटरत ितो के क्ष्े के भीतर िाजमल दकया गया ह।ै इस जस्ट्थजत कयोग घरेल ू उ्योगग सजहत दकसी जहतबद्ध मक्षकार
द्वारा ुनौती नहीं दी गई ह।ै
12. इस कारण स े प्राजधकारी ददनांक 8 िून, 2021 के अंजतम िां मटरणाम संख्या 6/8/2020 –डीिीटीआर के
अनुच्छेद 130 म ेंिल्ु क ताजलका म ें जनम्नजलजखत मटरवतान की जसफाटरि करत े ह:ैं
िम स.ं 1 मर, कॉलम 6 म ें उत्मादक अथाात् “नानयांग ललगबाओ मल ा जमगमेंट कं. जल. मैटटटरयल्स” के नाम की
िगह मर “हने ान ललगबाआग े न्य ू मैटटटरयल्स टेक्नयोगलॉिी कं. जल.” प्रजतस्ट्थाजमत दकया िाए।
13. तद्नुसार, प्राजधकारी जसफाटरि करत े ह ैं दक ददनांक 26 अगस्ट्त, 2021 की सीमा िुल्क अजधस ू ना स.ं 47/2021-
सीमा िुल्क )एडीडी( म ेंआवयक संियोगधन भी दकया िा सकता ह।ै
14. इस जसफाटरि के कारण ददए गए केन्र सरकार के आदेिों के जवरुद्ध अमील इस अजधजनयम के अनुसार सीमा िुल्क,
उत्माद िर सेवा कर अमीलीय न्यायाजधकरण के समक्ष की िाएगी।
अनंत स्ट्वरूम, संयुक्त सज व एव ंजनर्ददष्ट प्राजधकारी
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF TRADE REMEDIES)
AMENDMENT NOTIFICATION
New Delhi, the 28th September, 2021
Subject : Amendment to the Final Finding Notification No. 6/8/2020-DGTR dated 8th June, 2021 in
Anti-dumping duty imposed on the imports of “Natural Mica based Pearl Industrial
Pigments excluding cosmetic grade” originating in or exported from China PR.
F. No. 6/8/2020-DGTR.—Having regard to the Customs Tariff Act 1975, as amended from time
to time (hereinafter referred to as “the Act”) and the Customs Tariff (Identification, Assessment and
Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules 1995,
as amended from time to time (hereinafter referred to as “the Rules”) thereof;
A. BACKGROUND
1. The Directorate General of Trade Remedies ("Authority") had conducted an antidumping
investigation concerning imports of “Natural Mica based Pearl Industrial Pigments excluding4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1]
cosmetic grade” originating in or exported from China PR and recommended imposition of
definitive anti- dumping duties vide final finding Notification No. 6/08/2020-DGTR dated
8th June, 2021 ("Final Findings"). The recommendations were accepted by the Ministry of
Finance, and definitive duties were imposed vide Customs Notification No. 47/2021-Customs
(ADD) dated 26th August, 2021 (“Customs Notification").
B. PROCEDURE
2. A request was made by Henan Lingbao New Materials Technology Co., Ltd (hereinafter referred
to as “Applicant”), previously known as Nanyang Lingbao Pearl Pigment Company Limited
Materials, claiming that due to the change in scope of the business of the company, the Applicant
has changed the name of the company from Nanyang Lingbao Pearl Pigment Company Limited
Materials to Henan Lingbao New Materials Technology Co., Ltd. The objective of the change in
the name of the company was only to make sure that it reflects the scope of business of the
company more appropriately. The request has been made in terms of the Trade Notice No.
12/2018 dated 17th September, 2018 (hereinafter referred to as “Trade Notice”), for change of
name of the producer/exporter in the duty table as notified by above-mentioned Customs
Notification.
3. The Authority examined the request for name change, and sought comments from the concerned
interested parties of the original anti-dumping investigation concerning import of Natural Mica
based Pearl Industrial Pigments excluding cosmetic grade” originating in or exported from China.
However, neither the domestic industry nor any other interested parties filed any comments on the
application.
4. The Authority conducted an oral hearing on 31st August, 2021, wherein, domestic industry and
other interested parties were also invited. However, none of the interested parties other than the
applicant, made any submissions / objection to the application.
C. SUBMISSIONS BY THE APPLICANT & OTHER INTERESTED PARTIES
5. The applicant vide email dated 31.05.2021, informed the Authority that it has changed its name
from Nanyang Lingbao Pearl Pigment Co Ltd Materials to Henan Lingbao New Materials
Technology Co., Ltd) with effect from 15th December, 2020 due to the expansion of the scope of
its operations. The applicant further requested the Authority to mention its new name i.e., Henan
Lingbao New Materials Technology Co., Ltd in the duty table as well as other relevant places of
the Final Findings since the applicant had fully cooperated with the Authority. The request for
change in name was not considered by the Authority on the ground that it was received at a
belated stage of the investigations. However, the Authority has encouraged the applicant to file an
application for change in name as per Trade Notice No. 12/2018 dated 17.09.2018 as can be seen
from para 121(vi) of the Final Findings.
th
6. Trade Notice No. 12/2018 dated 17 September, 2018 issued by the Authority deals with the
provisions for change of name by the foreign producer/exporters, and the procedure to bring
the name change into effect in the duty table as recommended by the Authority. The Trade Notice
prescribes an expedited procedure for conducting an investigation for change in name, where the
change of name is a matter of „record‟ only.
7. Further, the Applicant submitted that the change of name due to change in the scope of operation
of the company falls under the category whereby the change of name is a matter of „record‟ only.
The following facts substantiates were also mentioned in support of their claim -
a. There is no change in management/promoter group of the Applicant.
b. There is no change in the shareholding/ownership structure of the Applicant.
c. There is no change in the business practice of the Applicant.
d. There is no likely advantage to the entity due to the change in name or changed scenario of
the Applicant.
8. The Applicant has, in accordance with the law, duly filed a complete application along with all the
required evidences to establish the bona-fide claims of the Applicant. The following documents
have been filed by the Applicant in the application under the Trade Notice No. 12/2018 dated
17th September, 2018[भाग I—खण् ड 1] भारत का रािम् : असाधारण 5
i. Original Business License;
ii. Revised Business License;
iii. Undertaking by the owner of the company;
iv. Audited Annual Reports for the year 2020.
9. No response or any objection was filed by the Domestic Industry or any other interested party.
D. EXAMINATION AND RECOMMENDATION BY THE AUTHORITY
10. The submissions made by the applicant have been examined. From the documents filed by the
Applicant, it is noted that they have sought the change in name of their company due to expansion
of the scope of the operations of the company.
11. The Authority notes that the request is covered within the scope of the conditions prescribed in
Trade Notice No 12/ 2018 dated 17th September, 2018. This position has not been challenged by
any interested party including the domestic industry.
12. The Authority, therefore, recommends the following change in the duty table in paragraph 130 of
Final Findings No. 6/8/2020 - DGTR dated 8th June 2021:
At S. No. 1, in column 6, the name of the producer viz. “Nanyang Lingbao Pearl Pigment
Company Limited Materials” to be substituted by “Henan Lingbao New Materials Technology
Co., Ltd”.
13. Accordingly, the Authority recommends that necessary amendment may also be carried out in
Customs Notification no. 47/2021- Customs (ADD) dated 26th August 2021.
14. An appeal against the orders of the Central Government arising out of this recommendation shall
lie before the Customs, Excise, and Service Tax Appellate Tribunal in accordance with the Act.
ANANT SWARUP, Jt. Secy. & Designated Authority
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.