## Policy Analysis Report: Amendment to Countervailing Duty on Copper Tubes and Pipes
**1. Executive Summary:**
This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, Government of India, dated December 21, 2022. This notification amends a previous notification (No. 22/2022-Customs CVD, dated April 28, 2022) concerning the imposition of countervailing duty on imports of Copper Tubes and Pipes originating in or exported from Malaysia, Thailand, and Vietnam. The core purpose of the amendment is to update the name of a producer from Thailand subject to the countervailing duty, reflecting a change in name without altering the fundamental nature of the business. The key finding is that this amendment ensures accurate application of the existing countervailing duty by updating the producer's name.
**2. Introduction:**
This report aims to provide a detailed analysis of the notification No. 52/2022-Customs (CVD), dated December 21, 2022, pertaining to amendments concerning countervailing duty on Copper Tubes and Pipes imported from Malaysia, Thailand, and Vietnam. The analysis is based solely on the information provided within the given policy text.
**3. Policy Overview:**
* **Original Policy Being Amended:** Notification No. 22/2022-Customs CVD, published on April 28, 2022, which imposed countervailing duty on the subject goods.
* **Core Objective(s) (Inferred):** To protect the domestic industry from the adverse effects of subsidized imports of Copper Tubes and Pipes from Malaysia, Thailand, and Vietnam. This protection is achieved through the imposition of countervailing duties, as determined necessary by the designated authority after investigation.
**4. Background and Rationale:**
The amendment is a result of a name change request from KMCT Thailand Co., LTD. The designated authority concluded that this was a simple name change and didn't alter the business's fundamental nature. Therefore, the amendment is necessary to accurately reflect the producer's current name in the existing countervailing duty notification. This ensures proper enforcement and application of the duty.
**5. Key Provisions / Changes:**
This is an amendment, therefore the focus is on the *changes*
* **Specific Part of Original Policy Changed:** The "Table, against serial number 4, in Column 6" of the original notification No. 22/2022-Customs CVD, is amended. This column likely refers to the name of the producer/exporter subject to the countervailing duty.
* **New Rule/Provision:** The entry "Ms Kobelco and Materials Copper Tubes Thailand Co Ltd." is *replaced* with "KMCT THAILAND CO., LTD."
* **Effect of the Change:** The primary effect of this change is to update the name of the Thai producer in the official documentation pertaining to the countervailing duty. This will ensure that customs officials correctly identify the relevant entity when applying the duty to imports from Thailand. It avoids potential disputes arising from an outdated company name.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders for this amendment are:
* **Importers of Copper Tubes and Pipes:** They need to be aware of the correct name of the Thai producer to ensure proper customs declaration and avoid any issues related to the application of countervailing duty.
* **Customs Authorities:** They need to use the updated name for accurate assessment and collection of countervailing duty on Copper Tubes and Pipes originating from the specified Thai producer.
* **KMCT Thailand Co., LTD.:** The company is directly affected by this change, as it ensures that the countervailing duty is applied correctly to its exports.
* **Domestic Producers of Copper Tubes and Pipes in India:** The duty, as amended, continues to protect them from subsidized imports.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC), as indicated by the F. No. CBIC number in the notification, is responsible for implementing the amendment.
* **Procedures:** Customs officials will need to update their records and systems to reflect the new company name. Importers will need to use the updated name in their import documentation.
* **Specific to the changes:** Importers and customs officials should immediately begin using "KMCT THAILAND CO., LTD." when dealing with copper tubes and pipes imports from that specific Thai producer.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of this amendment is to ensure the continued effective application of the countervailing duty on Copper Tubes and Pipes from Thailand. This will protect the domestic industry from subsidized imports. The specific impact of *the amendment itself* is to maintain the integrity of the duty enforcement by ensuring the producer's name is current and accurate. This minimizes the risk of misapplication or avoidance of the duty.
**9. Conclusion:**
The notification No. 52/2022-Customs (CVD) is a minor but important amendment to the existing countervailing duty on Copper Tubes and Pipes. The change updates the name of a specific Thai producer subject to the duty, ensuring accurate implementation and enforcement. This amendment reinforces the existing policy aimed at protecting the domestic industry from unfair trade practices related to subsidized imports.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The capital of India, where the notification was issued.
Customs Tariff Act, 1975: Indian law pertaining to customs tariffs.
Malaysia: One of the subject countries from which Copper Tubes and Pipes are imported.
Thailand: One of the subject countries from which Copper Tubes and Pipes are imported.
Vietnam: One of the subject countries from which Copper Tubes and Pipes are imported.
India: The importing country.
Gazette of India: The official government gazette of India.
Countervailing Duty: A duty imposed to offset subsidies provided by foreign governments.
KMCT Thailand Co., LTD.: A Thai producer of Copper Tubes and Pipes.
Kobelco and Materials Copper Tubes Thailand Co Ltd.: Former name of KMCT Thailand Co., LTD.
Customs Tariff Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury Rules, 1995: Rules pertaining to countervailing duty.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21122022-241277
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CG-DL-E-21122022-241277
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 797] नई दिल्ली, बुधिार, दिसम्ब र 21, 2022/अग्रहायण 30, 1944
No. 797] NEW DELHI, WEDNESDAY, DECEMBER 21, 2022/AGRAHAYANA 30, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल् ली, 21 दिसम् बर, 2022
स.ं 5/2022-सीमा िल्ु क (सीिीडी)
सा.का.जन. 893(अ).—िहााँ दक जनर्िष्ि ट प्राजधकारी ने मलेजिया, थाईलैंड और जियतनाम (एतजममन पम चात
जिन् ह ें जिषयगत ििे से संिर्भित दकया गया है) में मूलत: उत् पादित या िहां से जनयािजतत तथा भारत में ायाजतत “कॉपर
ट्यूब् स एिं पाप् स” (एतजममन पम चात जिसे जिषयगत िस्ट् तु स ेसंिर्भित दकया गया ह)ै िो दक सीमा िुल्क टैररफ अजधजनयम,
1975 (1975 का 51), (एतजममन पम चात जिस े उक्त सीमा िुल् क टैररफ अजधजनयम से संिर्भित दकया गया ह)ै , की प्रथम
अनुसूची के टैररफ मि 7411 10 00, 7411 21 00, 7411 22 00 और 7411 29 00 के अंतगति ाती ह,ै के ायात के
मामले म ें अजधसूचना संख् या 04/10/2020-डीिीटीार, दिनांक 31 िनिरी, 2022 के तहत भारत के रािपत्र,
असाधारण, के भाग I, खंड 1 में प्रकाजित अपने अंजतम जनष्क षों म ें जिषयगत िेिों में मलू त: उत्पादित या िहााँ से जनयािजतत
जिषयगत िस्ट्तुओं के ायात पर काउंटरिेललंग ड्यूटी लगाने की जसफाररि की थी।
और िहााँ, उपयक्तुि जनर्िष्टि प्राजधकारी के उपरोक्त अंजतम जनष्कषों के ाधार पर, केन्र सरकार ने अजधसूचना भारत
सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 2/2022-सीमािुल्क (सीिीडी), जिसे सा.का.जन. संख्या
323(अ), दिनांक 28 अप्रलै , 2022 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप खंड (i) में प्रकाजित
दकया था, के तहत जिषयगत िस्ट्तु पर काउंटरिेललगं िल्ु क लगाया था।
8571 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
और िहााँ, जनर्िष्टि प्राजधकारी न े संिोजधत अजधसूचना संख्या 04/10/2020-डीिीटीार जिसे दिनांक दिनांक 18
निंबर, 2022 को भारत के रािपत्र, असाधारण, के भाग I, खंड 1, में प्रकाजित दकया गया था, के तहत पस जनणिय पर
पहचाँ े ह ैंदक नाम बिलने के जलए केएमसीटी (थाईलैंड), कं.जल. के द्वारा दकया गया अनुरोध केिल नाम पररितिन की श्रेणी म ें
ाता ह ै और पसस े स्ट्िाजमत्ि के मामल े म ें ऐसा कोई पररितनि नहीं होता ह ै जिससे दक कारोबार की मलू प्रकृजत म ें कोई
पररितिन हो और उन्होंने यह जसफाररि की ह ैदक अंजतम जनष्कषि अजधसूचना संख्या 04/10/2020-डीिीटीार, दिनांक 31
िनिरी, 2022 म ें उत्पािक अथाित् “मैससि कोबेल्को एंड मैटेररयल्स कॉपर ट्यूबस (थाईलडैं ) कंपनी जलजमटेड” का नाम
बिलकर “केएमसीटी (थाईलडैं ) कं., जल.” कर दिया िाए।
अत: अब, सीमािल्ु क टैररफ (सजब्सडी युक्त िस्ट्तओंु की पहचान, उनका मूल्यांकन और उन पर काउंटरिेललंग ड्यूटी
का संग्रहण और क्षजत जनधािरण) जनयमािली, 1995 के जिजनयम 20 और 22 के साथ परित सीमािुल्क अजधजनयम की
धारा 9 की उप-धारा (1) और (6) के तहत प्रित्त िजक्तयों का प्रयोग करत े हए, केन्र सरकार, उक्त जनर्िष्टि प्राजधकारी की
उपयुिक्त अजधसूचना संख्या 04/10/2020- डीिीटीार, दिनाकं 18 निंबर, 2022 पर जिचार करन े के पश्चात, एतद्द्वारा,
भारत सरकार, जित्त मंत्रालय, (रािस्ट्ि जिभाग) के अजधसूचना संख्या 2/2020 सीमािुल्क (सीिीडी), सा.का.जन सख्ं या
323(अ), दिनांक 28 अप्रलै 2022 के तहत भारत के रािपत्र असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया
गया था, में जनम्नजलजखत संिोधन करती ह,ै यथा:-
उक्त अजधसूचना म,ें ताजलका म,ें क्रम संख्या 4 के सामन,े कॉलम 6 की प्रजिजष्ट के स्ट्थान पर जनम्नजलजखत प्रजिजष्ट को
प्रजतस्ट्थाजपत दकया िाएगा, यथा:-
“केएमसीटी (थाईलैंड) कं., जल.”
[फा. स.ं सीबीाईसी-190354/184/2021-टीओ(टीारय-ू I)-सीबीईसी]
रािीि रंिन, अिर सजचि
नोट : प्रधान अजधसूचना संख्या 2/2022- सीमािुल्क (सीिीडी), सा.का.जन. संख्या 323 (अ), दिनांक 28 अप्रैल, 2022
के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st December, 2022
No. 5/2022-Customs (CVD)
G.S.R. 893(E).—Whereas, in the matter concerning imports of “Copper Tubes and Pipes”
(hereinafter referred to as the subject goods) falling under tariff items 7411 10 00, 7411 21 00, 7411 22
00, and 7411 29 00 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 Malaysia, Thailand and Vietnam
(hereinafter referred to as the subject countries) and imported into India, the designated authority in its
final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification No.
04/10/2020-DGTR, dated the 31st January, 2022 has recommended the imposition of countervailing duty
on imports of the subject goods originating in, or exported, from the subject countries.
And whereas, on the basis of the aforesaid final findings of the designated authority, the Central
Government had imposed the countervailing duty on the subject goods, vide notification of the
Government of India, Ministry of Finance (Department of Revenue), No. 2/2022-Customs (CVD),
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
323(E), dated the 28th April, 2022;
And whereas, the designated authority, vide amendment notification No. 04/10/2020- DGTR,
published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 18th November, 2022,
concluded that the request of KMCT (Thailand) Co., LTD. for changing name falls within the category of
name change only and there is no change in the ownership in a manner that alters the basic nature of the
business and recommended that the name of the producer viz. “M/s Kobelco and Materials Copper Tubes
(Thailand) Co Ltd.” be amended to “KMCT (THAILAND) CO., LTD” in its final findings notification
No. 04/10/2020- DGTR, dated the 31st January 2022;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the
Customs Tariff Act read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and
Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995,
the Central Government, after considering the aforesaid notification No. 04/10/2020- DGTR , dated the
18th November, 2022, of the Designated Authority, hereby makes the following amendments in the
notification of the Government of India, Ministry of Finance(Department of Revenue), No. 2/2022-
Customs (CVD), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 323(E), dated the 28th April, 2022, namely:-
In the said notification, in the Table, against serial number 4, in Column (6), for the entry, the
following entry shall be substituted, namely: -
“KMCT (THAILAND) CO., LTD”.
[F. No. CBIC-190354/184/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
Note : The principal notification No. 2/2022-Customs (CVD), 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. 323(E),
dated the 28th April, 2022.
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.