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Date: 27-Feb-2025 Category: Extra Ordinary State: Union Government Country: India

Corrigendum to Notification No.26 of 2024 CUSTOMS(ADD)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification is a corrigendum to Notification No. 26/2024-Customs (ADD) dated December 4, 2024, concerning anti-dumping duty on certain types of glass.

Key Changes

  • The corrigendum modifies the description of the glass covered under S.No. 1 of the table in the original notification.
  • It adds a specific definition for “Textured Toughened (Tempered) Glass” which includes a minimum transmission of 90.5%, thickness not exceeding 4.2 mm (with a tolerance of 0.2 mm), and at least one dimension exceeding 1500 mm, whether coated or uncoated.

Impact Analysis

Action Items

  • Importers should review their supply contracts and product specifications to ensure compliance with the revised definition.

Importers of Glass

  • If the imported glass meets the definition, it will be subject to the anti-dumping duty as per the original notification.

Domestic Glass Manufacturers

  • They may need to provide additional information or arguments to the government if they believe the revised definition is insufficient.

Customs Authorities

  • They will need to verify that imported glass meets the specified criteria for transmission, thickness, and dimensions.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The government body responsible for issuing the notification and corrigendum. Central Board of Indirect Taxes and Customs (CBIC): The parent body of the issuing department, responsible for administering customs duties. Notification No. 26/2024-Customs (ADD), dated 4th December, 2024: The original notification imposing anti-dumping duty on certain types of glass. G.S.R. 749(E), dated the 4th December, 2024: The Gazette reference number for the original notification.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27022025-261319 CG-DxLx-xEG-I2D7H0x2x2x0 25-261319 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.ं 118] नई दिल्ली, बृहस्ट्प जतिार, फरिरी 27, 2025/फाल्ग नु 8, 1946 No. 118] NEW DELHI, THURSDAY, FEBRUARY 27, 2025/PHALGUNA 8, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) िजु ि पत्र नई दिल् ली, 27 फरिरी, 2025 सा.का.जन. 152(अ).—भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्य ा 26/2024-सीमा िुल् क (एडीडी), दिनांक 4 दिसंबर, 2024, जिसे सा.का.जन. 749(अ) दिनांक 4 दिसंबर, 2024 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खंड 3, उप खंड (i) में प्रकाजित गया था, में:- (i) पृष्ठ संख्या 2 पर, सरणी में, क्र. सं 1. के समक्ष, कॉलम (3) में, “टेक्सचरड टेम्पडड कोटेड एंड उन्काटेड जगलास” के स्ट्थान पर “टेक्सचडड टफेंड (टेम्पडड) कोटेड और अनकोटेड ग्लास*” पढ़ें; (ii) पृष्ठ संख्या 3 पर, सरणी के बाि “* टेक्सचडड टफेंड (टेम्पडड) ग्लास जिसकी न्यूनतम पारगम्यता 90.5% हो, मोटाई 4.2 जममी (0.2 जममी की सजहष्णुता सजहत) से अजधक न हो और जिसमें कम से कम एक आयाम 1500 जममी से अजधक हो, चाह ेकोटेड हो या अनकोटेड ” िोडा िाएगा। [फा. सं. सीबीआईसी-190354/182/2024-टीआरयू] दिलजमल ससंह सोच, अिर सजचि 1432 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 27th February, 2025 G.S.R. 152(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 26/2024-CUSTOMS (ADD), dated the 4th December, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 749(E), dated the 4th December, 2024, namely :- (i) at Page 4, in the TABLE, against S.No.1, in column (3), for “Textured Toughened (Tempered) Coated and Uncoated Glass” read “Textured Toughened (Tempered) Coated and Uncoated Glass * ” ; (ii) at Page 5, after the TABLE, the following shall be added, namely:- “*Textured Toughened (Tempered) Glass with a minimum of 90.5% transmission of thickness not exceeding 4.2 mm (including tolerance of 0.2 mm) and where at least one dimension exceeds 1500 mm, whether coated or uncoated.” [F. No. CBIC-190354/182/2024-TRU] DILMIL SINGH SOACH, 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.

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