## Policy Analysis Report: Antidumping Duty on Insoluble Sulphur
**1. Executive Summary:**
This report analyzes a new policy notification issued by the Ministry of Finance, Department of Revenue, imposing an antidumping duty on Insoluble Sulphur originating in or exported from China PR and Japan. This policy aims to address the injury caused to the domestic industry due to the dumping of the subject goods at prices below their normal value. The report details the key provisions of the policy, including the specific duty amounts, affected countries, and the duration of the duty.
**2. Introduction:**
This report provides an informative overview and analysis of Notification No. 132025-Customs, issued on June 6, 2025, regarding the imposition of antidumping duty on imports of Insoluble Sulphur. The analysis is based solely on the information contained within the provided policy text.
**3. Policy Overview:**
This is a *new* policy.
* **Core Objective(s):** Based on the notification, the core objectives are to:
* Counter the dumping of Insoluble Sulphur originating in or exported from China PR and Japan.
* Remove the material injury caused to the domestic industry in India due to the dumping of Insoluble Sulphur.
**4. Background and Rationale:**
The policy addresses the issue of Insoluble Sulphur being exported at a price below its normal value ("dumping") from China PR and Japan, resulting in material injury to the domestic industry in India. The designated authority's findings confirm dumping, injury, and a causal link between the two, prompting the imposition of the antidumping duty to protect the domestic industry.
**5. Key Provisions:**
The policy establishes an antidumping duty on imports of Insoluble Sulphur, falling under tariff items 38123930, 28020010, and 38249900 of the First Schedule to the Customs Tariff Act, 1975, originating in or exported from China PR and Japan. The specific duty amounts vary based on the country of origin, country of export, and producer:
* **China PR:** An antidumping duty of USD 307 per metric ton (MT) is imposed, irrespective of the producer.
* **Japan:**
* Shikoku Chemicals Corporation: USD 259 per MT
* Other Japanese producers: USD 358 per MT
* For Insoluble Sulphur originating in any country other than China and Japan but exported from China PR or Japan, duties are also applied, based on specific scenarios.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders include:
* **Domestic Insoluble Sulphur Producers in India:** These producers are the intended beneficiaries of the antidumping duty, which aims to protect them from unfair competition.
* **Importers of Insoluble Sulphur:** Importers will be directly affected by the additional duty, increasing the cost of importing the product from China PR and Japan.
* **Producers and Exporters of Insoluble Sulphur in China PR and Japan:** These entities will face increased costs when exporting to India, potentially affecting their market share.
* **Consumers of Insoluble Sulphur in India:** The duty might indirectly impact consumers due to potential price increases, although this is not explicitly stated.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Government (Ministry of Finance, Department of Revenue) is responsible for implementing the policy. The Customs authorities will be responsible for collecting the antidumping duty.
* **Timelines/Procedures:** The antidumping duty is levied for five years from the date of publication of the notification (June 6, 2025) unless revoked, superseded, or amended earlier. The rate of exchange for calculating the duty will be determined based on notifications issued under Section 14 of the Customs Act, 1962. The relevant date for determining the exchange rate is the date of presentation of the bill of entry under Section 46 of the said Act.
**8. Expected Outcomes / Impact of Changes:**
The intended outcomes and likely impact of this policy include:
* **Reduced dumping of Insoluble Sulphur:** The antidumping duty aims to increase the cost of imported Insoluble Sulphur, making it less attractive to dump the product in the Indian market.
* **Level Playing Field for Domestic Industry:** The duty aims to create a fairer competitive environment for domestic producers by offsetting the price advantage gained through dumping.
* **Increased Domestic Production:** With reduced dumping and increased competitiveness, domestic producers may experience increased production and profitability.
* **Potential Price Increases for Consumers:** The duty could potentially lead to price increases for consumers of Insoluble Sulphur in India, although the extent of this impact is uncertain.
**9. Conclusion:**
The imposition of antidumping duty on Insoluble Sulphur originating in or exported from China PR and Japan is a significant policy intervention aimed at protecting the domestic industry from unfair trade practices. The policy's success will depend on its effective implementation and the extent to which it achieves its intended outcomes without unduly burdening consumers or hindering overall economic growth. The specific duty amounts, affected countries, and the duration of the duty provide a clear framework for implementation and monitoring.
Key Entities Referenced
INDIA: Country importing goods subject to antidumping duty.
NEW DELHI: Location of the notification issuance.
JUNE 6, 2025: Date of the notification.
Customs: Subject matter of the notification
G.S.R. 372(E): Notification number.
Insoluble Sulphur: Subject goods under consideration for antidumping duty.
38123930, 28020010 and 38249900: Tariff items under which the subject goods fall according to the First Schedule to the Customs Tariff Act, 1975.
Customs Tariff Act, 1975: The Act under which the tariff items are defined. (51 of 1975)
China PR: One of the subject countries exporting the goods.
Japan: One of the subject countries exporting the goods.
F. No. 06012024DGTR: Notification number for the final findings of the designated authority.
7th March 2025: Date of the designated authority's notification.
Gazette of India: Official publication where the designated authority's findings were published.
Central Government: The authority imposing the antidumping duty.
section 9A: Section of the Customs Tariff Act conferring powers related to antidumping duties.
Customs Tariff Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury Rules, 1995: Rules governing the imposition of antidumping duty.
Shikoku Chemicals Corporation: Producer from Japan.
USD: Currency for antidumping duty amount.
MT: Unit of measurement for antidumping duty (Metric Ton).
Official Gazette: The publication where the notification is published.
Indian currency: Currency in which the antidumping duty shall be payable.
Customs Act, 1962: Act related to customs, specifically referenced for rate of exchange determination. (52 of 1962)
section 14: Section of the Customs Act, 1962, related to the determination of the rate of exchange.
section 46: Section of the Customs Act, 1962, related to the presentation of the bill of entry.
CBIC190349182025TRU: File number associated with the notification.
DHEERAJ SHARMA: Under Secy. signing the notification.
Ministry of Finance: The ministry issuing the notification
Department of Revenue: The department issuing the notification
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06062025-263648
CG-DxLx-xEG-I0D6H0x6x2x0 25-263648
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 329] नई दिल्ली, िक्रु िार, िनू 6, 2025/ज्य ष्े ठ 16, 1947
No. 329] NEW DELHI, FRIDAY, JUNE 6, 2025/JYAISTHA 16, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 6 िून, 2025
स.ं 13/2025-सीमा िल्ु क (एडीडी)
सा.का.जन. 372(अ).— िहां दक चीन िनिािी गणराज्य और िापान (एतजममन पम चात जिस े जिषयगत िेिों स े
संिर्भित दकया गया ह)ै में मूलत: उत् पादित या िहां से जनयािजतत और भारत में ायाजतत “अघलु निील सल्फर”
(एतजममन पम चात जिसे जिषयगत िस्ट् तु से संिर्भित दकया गया ह)ै , िो दक सीमािुल् क ैैिरफ अजधजनयम, 1975
(1975 का 51) (एतजममन पमच ात जिसे उत सीमािुल् क ैैिरफ अजधजनयम से संिर्भित दकया गया ह)ै की प्रथम अनुसूची के
ैैिरफ मि 38123930, 28020010 और 38249900 के अंतगति ाता ह,ै के मामले म ें जिजनर्िष्ि ै प्राजधकारी अपन े
अजधसूचना फाइल संख् या 06/01/2024-डीिीैीार, दिनांक 07 माच,ि 2025, जिसे दिनांक 07 माच,ि 2025 को भारत के
रािपत्र, असाधारण, के भाग ।, खंड 1 में प्रकाजित दकया गया था, के तहत अपने अंजतम जनष्क षों में इस जनणिय पर
पहचं े ह ैंदक –
(i) जिषयगत िस्ट् त ुका जनयाित उत् पाि को इसके सामा य मल्ू य से कम मूल् य पर जनयाित दकया गया था, जिसके कारण
यहां इसकी भरमार हो गई ह;ै
3685 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) जिषयगत िास्ट्त ुकी डंपपंग के कारण भारत म ेंघरेल ूउद्योग को िास्ट्तजिक क्षजत हई;
(iii) जिषयगत उत् पाि की भरमार होने और घरेलू उद्योग को हई क्षजत के बीच एक सीधा संबंध िेखा िा सकता ह,ै
और उ होंन े घरेल ूउद्योग को हई इस क्षजत को िरू करने के जलए जिषयगत ििे ों में मलू त: उत् पादित या िहां से जनयािजतत और
भारत में ायाजतत इस जिषयगत िस्ट् त ु के ायात पर प्रजतपाैन िुल् क लगाए िान े की जसफािरि की ह।ै
अत: अब, सीमा िुल् क ैैिरफ (पािैत िस्ट् तुओं क की पहचान, उनका ांकलन और उन पर प्रजतपाैन िुल् क का स्रहं हण
तथा क्षजत जनधािरण) जनयमािली 1995 के जनयम 18 और 20 के साथ पिठत उत सीमा िल्ु क ैैिरफ अजधजनयम की धारा
9क की उपधारा (1) और (5) के तहत प्रित् त िजतिययों का प्रयोग करते हए, के र सरकार, जनर्िष्ि ै प्राजधकारी के उपयुि त
अंजतम जनष्क षों पर जिचार करने के पम चात, एतिद्वारा, नीचे िी गई सारणी के कॉलम (3) म ें दिए गए जििरण िाल े जिषय
िस्ट् तु, िो दक कॉलम (2) की तत्स ंबंधी प्रजिजम म ें जिजनर्िष्ि ै सीमा िल्ु क ैैिरफ अजधजनयम की प्रथम अनुसूची के ैैिरफ मि के
अंतगति ात ेह,ैं कॉलम (4) म ेंिी गई तत्स ंबंधी प्रजिजम म ेंजिजनर्िष्ि ै िेिों म ेंमूलत: उत् पादित ह,ैं कॉलम (5) म ेंिी गई तत्स ंबंधी
प्रजिजष्ै में जिजनर्िष्ि ै िेिों स े जनयािजतत ह,ै कॉलम (6) की तत्स ंबंधी प्रजिजम म ें जिजनर्िष्ि ै उत् पािकों द्वारा उत् पादित ह ै और
भारत म ें ायाजतत ह,ै पर कॉलम (7) की तत्स ंबंधी प्रजिजम म ें जिजनर्िष्ि ै राजि के बराबर की िर से कॉलम (9) की तत्स ंबंधी
प्रजिजम में जिजनर्िष्ि ै मुरा में और कॉलम (8) की तत्स ंबंधी प्रजिजम में जिजनर्िष्ि ै माप इकाई के अनुसार प्रजतपाैन िल्ु क लगाती
ह,ै यथा:-
सारणी
उपिीषकि मलू त: उत्प ािन जनयाति क
क्र.स.ं जििरण उत् पािक राजि इकाई मरु ा
अथिा ैैिरफ मि * का ििे ििे
(1) (2) (3) (4) (5) (6) (7) (8) (9)
चीन
38123930, िनिािी प्रजत अमेिर
अघुलनिील चीन िनिािी कोई भी
1 28020010, गणराज्य 307 मीिरक की
सल्फर गणराज्य उत् पािक
समेत कोई ैन डॉलर
38249900
भी ििे
चीन िनिािी
गणराज्य और चीन प्रजत अमेिर
कोई भी
2 -तििै - -तििै - िापान के िनिािी 307 मीिरक की
उत् पािक
अलािा कोई भी गणराज्य ैन डॉलर
ििे
जिकोकू
प्रजत अमेिर
केजमकल्स
3 -तििै - -तििै - िापान िापान 259 मीिरक की
कॉपोरेिन
ैन डॉलर
क्रम संख्य ा
3 में
िापान प्रजत अमेिर
उजल्लजखत
4 -तििै - -तििै - िापान समेत कोई 358 मीिरक की
से जभ न
भी ििे ैन डॉलर
कोई भी
उत् पािक
िनिािी
गणराज्य और प्रजत अमेिर
कोई भी
5 -तििै - -तििै - िापान के िापान 358 मीिरक की
उत् पािक
अलािा कोई भी ैन डॉलर
ििे[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
*सीमा िुल्क िगीकरण केिल सांकेजतक ह ैऔर जिचाराधीन उत्पाि के िायरे पर बाध्यकारी नहीं है
2. इस अजधसूचना के अंतगित लगाया गया प्रजतपाैन िल्ु क सरकारी रािपत्र म ें इस अजधसूचना के प्रकािन की तारीख
से पांच िषि तक की अिजध (यदि इसके पहले इसको िापस नहीं जलया िाता ह,ै इसका अजधक्रमण नहीं होता ह ै या इसमें
संिोधन नहीं दकया िाता ह ैतो) लाग ूरहगे ी और इसका भुगतान भारतीय मरु ा में करना होगा ।
स्ट्प ष्ै ीकरण – इस अजधसूचना के उद्देम य स े ससे प्रजतपाैन िल्ु क की गणना के प्रयोिन हते ु लागू जिजनमय िर िही िर होगी
िो दक भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना, जिसे सीमा िुल् क अजधजनयम, 1962 (1962 का 52)
की धारा 14 के तहत प्रित् त िजतिययों का प्रयोग करत े हए समय-समय पर िारी दकया गया हो, म ें जिजनर्िष्ि ै की गई होगी
और इस जिजनमय िर के जनधारि ण की संगत तारीख िह तारीख होगी िो दक उत सीमा िुल् क अजधजनयम की धारा 46 के
अंतगति ागम पत्र में प्रिर्िित होगी ।
[फा. स.ं सीबीाईसी -190349/18/2025-ैीारयू अनुभाग -सीबीईसी]
धीरि िमा,ि अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 6th June, 2025
No. 13/2025-Customs (ADD)
G.S.R. 372(E).— Whereas, in the matter of “Insoluble Sulphur” (hereinafter referred to as the subject goods),
falling under tariff items 38123930, 28020010 and 38249900 of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in, or exported from the China PR and
Japan (hereinafter referred to as the subject countries) and imported into India, the designated authority in its final
findings vide notification F. No. 06/01/2024-DGTR, dated the 7th March 2025, published in the Gazette of India,
Extraordinary, Part I, Section 1, dated the 7th March 2025, has come to the conclusion that-
(i) the product under consideration has been exported at a price below normal value, thus resulting in dumping;
(ii) the dumping of the subject goods has resulted in material injury to the domestic industry in India;
(iii) there is causal link between dumping of product under consideration and injury to the domestic industry,
and has recommended imposition of anti-dumping duty on imports of the subject goods, originating in, or exported from
the subject countries and imported into India, in order to remove injury to the domestic industry.
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs
Tariff Act, 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, after considering the
aforesaid final findings of the designated authority, hereby imposes on the subject goods, the description of which is
specified in column (3) of the Table below, falling under the tariff items of the First Schedule to the Customs Tariff Act
as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry
in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the
producers as specified in the corresponding entry in column (6), and imported into India, an anti-dumping duty at the
rate equal to the amount as specified in the corresponding entry in column (7), in the currency as specified in the
corresponding entry in column (9) and as per unit of measurement as specified in the corresponding entry in column (8)
of the said Table, namely :-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
TABLE
Sub Heading
S. Description of
or Tariff Country of origin Country of export Producer Amount Unit Currency
No. goods
Item*
(1) (2) (3) (4) (5) (6) (7) (8) (9)
38123930,
Any other country
1 28020010, Insoluble Sulphur China PR Any 307 MT USD
including China
38249900
Any country other
2 -do- -do- than China and China PR Any 307 MT USD
Japan
Shikoku
3 -do- -do- Japan Japan Chemicals 259 MT USD
Corporation
Any other country Any other than
4 -do- -do- Japan 358 MT USD
including Japan (3)
Any country other
5 -do- -do- than Japan and Japan Any 358 MT USD
China
*The customs classification is indicative only and is not binding on the scope of the product under
consideration.
2. The anti-dumping duty imposed under this notification shall be levied for a period of five years (unless revoked,
superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be
payable in Indian currency.
Explanation.- For the purposes of this notification, rate of exchange applicable for the purpose of calculation of such
anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the
Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of
presentation of the bill of entry under section 46 of the said Act.
[F. No. CBIC-190349/18/2025-TRU Section-CBEC]
DHEERAJ SHARMA, Under Secy.
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.