Okay, I will analyze the provided policy text and generate the requested report, focusing on extracting information directly from the text and adhering to the specified structure and tone.
**Report on Amendment to Antidumping Duty on Hydrogen Peroxide**
**1. Executive Summary:**
This report analyzes a notification from the Ministry of Finance, Department of Revenue, concerning an amendment to the antidumping duty on imports of Hydrogen Peroxide from several countries. The core purpose of this amendment is to allow for provisional assessment of imports from Bangladesh by Ms. AlRazi Chemical Complex Limited, pending a new shipper review by the designated authority. The key finding is that this amendment introduces a temporary change in the application of the existing antidumping duty for a specific exporter while a review is conducted.
**2. Introduction:**
This report provides an overview and analysis of a notification issued by the Ministry of Finance, Department of Revenue, regarding an amendment to the existing antidumping duty on imports of Hydrogen Peroxide. The analysis is based solely on the provided text of the notification.
**3. Policy Overview:**
* This notification amends a previous antidumping duty policy on Hydrogen Peroxide imports. The original policy was established following findings by the designated authority that the product was being dumped and causing material injury to the domestic industry. Specifically, it refers to:
* Notification No.14032015 DGAD, dated the 11th April, 2017
* Notification No.282017 Customs ADD, dated the 14th June, 2017,
* Notification No. 332018Customs ADD, dated 1st June, 2018.
* **Core Objective (inferred):** The core objective of the *amendment*, as inferred from the text, is to allow for a review of the antidumping duty concerning a specific exporter from Bangladesh (Ms. AlRazi Chemical Complex Limited) while ensuring that imports from this exporter are still subject to assessment, albeit provisional, during the review period.
**4. Background and Rationale:**
The likely reason for this specific amendment is a request for a "new shipper review" by Ms. AlRazi Chemical Complex Limited, as mentioned in the text. This suggests that the company believes it should not be subject to the existing antidumping duty, possibly because it was not exporting during the original investigation period or has significantly different cost structures. The amendment allows for this review to take place while maintaining some level of control over imports from this company through provisional assessment.
**5. Key Provisions / Changes:**
This notification introduces the following key changes to the existing antidumping duty policy on Hydrogen Peroxide:
* **Specific Part of Original Policy Changed:** The notification amends the application of the existing antidumping duty concerning Hydrogen Peroxide originating in or exported from Bangladesh.
* **New Rule/Provision:** Pending the outcome of the new shipper review by the designated authority, imports of Hydrogen Peroxide from Bangladesh by Ms. AlRazi Chemical Complex Limited will be subject to *provisional assessment*.
* **Difference/Effect of Change:**
* Previously, imports from Bangladesh were subject to a definitive antidumping duty.
* Now, imports from Ms. AlRazi Chemical Complex Limited are subject to provisional assessment, meaning the final antidumping duty (if any) is not yet determined and may be applied retrospectively after the review.
* The provisional assessment may be subject to security or guarantee to cover any potential deficiency if a definitive antidumping duty is imposed retrospectively.
* If, after the review, the designated authority recommends an antidumping duty, the importer will be liable to pay that duty from the date of initiation of the review.
**6. Target Audience and Stakeholders:**
The directly affected stakeholders are:
* Ms. AlRazi Chemical Complex Limited (Exporter/Trader, Bangladesh): The primary beneficiary/subject of this amendment.
* Importers of Hydrogen Peroxide from Ms. AlRazi Chemical Complex Limited: They will need to comply with the provisional assessment requirements and potential retrospective duty payments.
* The proper officer of customs: Responsible for implementing the provisional assessment and determining the required security or guarantee.
* The designated authority (DGTR): Responsible for conducting the new shipper review.
* Domestic Producers of Hydrogen Peroxide: They are indirectly affected as the level of protection from dumped imports from this specific exporter changes during the review period.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:**
* Ministry of Finance (Department of Revenue) is responsible for issuing the notification.
* The proper officer of customs is responsible for implementing the provisional assessment.
* The designated authority (DGTR) is responsible for conducting the review.
* **Timelines/Procedures:**
* The provisional assessment is effective from the date of the notification (December 17, 2021) and continues until the designated authority completes its review.
* The customs officer will determine the security or guarantee required for the provisional assessment.
* If an antidumping duty is recommended after the review, it will be applied retrospectively from the date of initiation of the review.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of this amendment is to:
* Allow Ms. AlRazi Chemical Complex Limited to have its case reviewed for potential exemption from the antidumping duty.
* Ensure that imports from this company are still monitored and subject to potential antidumping duties if the review finds them warranted.
* Provide a fair process for new exporters to demonstrate that they are not engaged in dumping practices.
* The impact of these changes will be a period of uncertainty for importers sourcing from Ms. AlRazi Chemical Complex Limited, as the final duty liability is unknown until the review is complete. They will need to manage the security/guarantee requirements for the provisional assessment.
**9. Conclusion:**
This notification amends the existing antidumping duty on Hydrogen Peroxide to allow for provisional assessment of imports from Ms. AlRazi Chemical Complex Limited of Bangladesh, pending a new shipper review. This amendment provides a mechanism for reviewing the applicability of the duty to a specific exporter while maintaining a level of control over imports during the review process. This is a temporary change that will remain in effect until the designated authority completes its review and issues a final determination. The affected stakeholders, particularly importers, need to be aware of the provisional assessment requirements and the potential for retrospective duty payments.
Key Entities Referenced
Customs Tariff Act, 1975: The act to which the tariff items are scheduled
Bangladesh: One of the subject countries from which Hydrogen Peroxide is imported.
Taiwan: One of the subject countries from which Hydrogen Peroxide is imported.
Korea RP: One of the subject countries from which Hydrogen Peroxide is imported. (Republic of Korea)
Indonesia: One of the subject countries from which Hydrogen Peroxide is imported.
Pakistan: One of the subject countries from which Hydrogen Peroxide is imported.
Thailand: One of the subject countries from which Hydrogen Peroxide is imported.
India: The importing country.
Department of Revenue: The department of the Ministry of Finance issuing the notification
Ministry of Finance: The ministry issuing the notification.
Hydrogen Peroxide: The subject goods being imported.
New Delhi: Location of notification issuance, Union Territory of Delhi
Customs Tariff Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury Rules, 1995: The rules under which the review is requested.
Ms. AlRazi Chemical Complex Limited Exporter Trader Bangladesh: The company requesting a review of the antidumping duty.
Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi: Details of the printing and publishing of the document.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलxx.G-अID.E-x1x7x1 22021-231963
CG-DL-E-17122021-231963
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 707] नई ददल्ली, िक्रु िार, ददसम्ब र 17, 2021/अग्रहायण 26, 1943
No. 707] NEW DELHI, FRIDAY, DECEMBER 17, 2021/AGRAHAYANA 26, 1943
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 17 ददसम् बर, 2021
स.ं 72/2021-सीमा िल्ु क (एडीडी)
सा.का.जन. 866(अ).—जहां दक बंगलादेि, ताइिान, कोररया गणराज्य , इंडोनेजिया, पादकस्ट् तान और थाईलडैं
(एतजममन पम चात जजन् ह ें जिषयगत दिे ों स े संदर्भभत दकया गया ह)ै म ें मूलत: उत् पाददत और िहा ं स े जनयााजतत “हाइड्रोजन
पर-आक्स ाइड”(एतजममन पम चात जजस े जिषयगत िस्ट् त ु स े संदर्भभत दकया गया ह)ै , जो दक सीमा िल्ु क टैररफ अजधजनयम,
1975 (1975 का 51) की प्रथम अनुसूची के टैररफ मद 2847 00 00 के अंतगात आता ह,ै के आयात के मामले म ें
जिजनर्ददष् ट प्राजधकारी ने अजधसूचना संख् या 14/03/2015-डीजीएडी, ददनांक 11 अप्रैल, 2017, जजसे ददनांक 11 अप्रलै ,
2017 को भारत के राजपत्र, असाधारण, के भाग ।, खंड 1, में प्रकाजित दकया गया था, म ें ददए गए अपने अंजतम जनष्क षों
में इस जनणाय पर पहचं े ह ैं दक प्रम नगत उत् पाद का जनयाात जिषयगत देिों स े भारत को इसके संबंजधत सामान् य मूल् य स े कम
मूल् य पर दकया गया था और इसके कारण यहा ं इस उत् पाद की भरमार हो गई ह ै । कुछ आयातों से तो यहां के घरेल ू उद्योग
को सारिान क्षजत भी हई ह ै।
और जहां दक जिजनर्ददष् ट प्राजधकारी ने जिषयगत दिे ों म ें मूलत: उत् पाददत और िहा ं से जनयााजतत जिषयगत िस्ट्त ु के
आयात पर लगाए गए जनम चयात् मक प्रजतपाटन िल्ु क लगाए जाने की जसफाररि की थी;
और जहां दक उक्त जिजनर्ददष् ट प्राजधकारी के उपयुाक् त जनष्क षों के आधार पर केन् र सरकार न े भारत सरकार, जित् त
मंत्रालय (राजस्ट्ि जिभाग) की अजधसूचना संख् या 28/2017-सीमा िुल् क (एडीडी), ददनांक 14 जून, 2017, जजसे
7398 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सा.का.जन. 587(अ), ददनांक 20 जून, 2017 के तहत भारत के राजपत्र, असाधारण के भाग II, खंड 3, उपखंड (i) म ें
प्रकाजित दकया गया था; और जो अजधसूचना संख् या 33/2018-सीमा िुल् क (एडीडी), ददनांक 1 जून, 2018 जजसे
सा.का.जन. 523(अ), ददनांक 4 जून, 2018 के तहत भारत के राजपत्र, असाधारण के भाग II, खंड 3, उपखंड (i) म ें
प्रकाजित दकया गया था के द्वारा संिोजधत की गई ह,ै के द्वारा जिषयगत िस्ट् तु पर प्रजतपाटन िल्ु क लगाया था;
और जहां दक मैससा अल-रजी केजमकल काम् पलैक्स जलजमटेड (जनयाातक/् यापारी) [बंगलादेि] न े अपन े द्वारा दकए
गए जिषयगत माल के जनयाात के बारे में सीमा िल्ु क टैररफ (पारटत िस्ट् त ु की पहचान, उनका आंकलन तथा उन पर
प्रजतपाटन िल्ु क का सग्रं हण और क्षजत जनधाारण) जनयमािली, 1995 के जनयम 22 की दजृ ि से समीक्षा दकए जाने के जलए
अनुरोध दकया ह ै और उक्त जिजनर्ददष् ट प्राजधकारी ने ‘न् य ू िीपर रर् य’ू अजधसूचना संख् या 7/25/2021-डीजीटीआर, ददनांक
10 जसतम्ब र, 2021, जजसे ददनांक 10 जसतम्ब र, 2021 को भारत के राजपत्र, असाधारण के भाग ।, खंड 1 में प्रकाजित
दकया गया था, के तहत यह जसफाररि की थी दक जब तक उसके द्वारा इस समीक्षा का काया पूरा नहीं हो जाता ह ै तब तक
उपयुाक् त पाटी के द्वारा दकए जाने िाल ेजिषयगत िस्ट् तु के सभी जनयाातों का आंकलन अनंजतम प प से दकया जाए;
अत: अब सीमा िुल् क टैररफ (पारटत िस्ट् तु की पहचान, उनका आंकलन तथा उन पर प्रजतपाटन िुल् क का संग्रहण
और क्षजत जनधाारण) जनयमािली, 1995 के जनयम 22 के उप जनयम (2) के तहत प्रदत् त िजियों का प्रयोग करते हए केन् र
सरकार, उक्त जिजनर्ददष् ट प्राजधकारी की उपयुाक् त जसफाररि पर जिचार करन े के पम चात, एतदद्वारा, आदेि दते ी ह ै दक उक्त
जिजनर्ददष् ट प्राजधकारी के उक्त समीक्षा के पररणाम के आन े तक उक्त जिषयगत िस्ट्त ,ु जब इसका मूलत: उत् पादन या जनयाता
जिषयगत देि से मैससा अल-रजी केजमकल काम् पलैक्स जलजमटेड (जनयाातक/् यापारी) [बंगलादेि] के द्वारा दकया जाए और
उसका आयात भारत में हो, को इस समीक्षा के काया के परू ा होने तक अनंजतम आंकलन के तहत रखा जाए ।
2. यदद कोई जनम चयात् मक प्रजतपाटन िुल् क भूतलक्षी प्रभाि स े लगाया जाता ह ै तो उस मामले में ससे अनंजतम
आंकलन को ससी प्रजतभूजत या गारंटी के अधीन रखा जाएगा जजसे यथोजचत अजधकारी दकसी जडदफजियन् सी, यदद कोई हो,
के जलए, उस समय जब जिजनर्ददष्ट प्राजधकारी के द्वारा जांच का काया पूरा हो जाता ह,ै भुगतान के जलए उजचत समझता ह ै।
3. जिजनर्ददष् ट प्राजधकारी के द्वारा उक्त समीक्षा के काया को पूरा कर जलए जाने के पम चात यदद प्रजतपाटन िल्ु क की
जसफाररि की जाती ह ै तो आयातकताा ससे प्रजतपाटन िल्ु क की राजि का भुगतान इस समीक्षा काया के िुप होन े की तारीख
से लेकर अब तक करन े का दायी होगा जजसके जलए समीक्षा में जसफाररि की गई हो और जिषयगत िस्ट् तु के सभी आयातों
पर, जब उनका मलू त: उत्प ादन या जनयाात जिषयगत देि म ें मैससा अल-रजी केजमकल काम् पलैक्स जलजमटेड
(जनयाातक/् यापारी) [बंगलादेि] के द्वारा दकया गया हो और उसका आयात भारत में हआ हो, लगाया गया हो
[फा. स.ं 190354/225/2021–टीआरय]ू
राजीि रंजन, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th December, 2021
No. 72/2021-Customs (ADD)
G.S.R. 866(E).—Whereas, in the matter of import of ‘Hydrogen Peroxide’ (hereinafter referred to
as the subject goods), falling under tariff items 2847 00 00 of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), originating in or exported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and
Thailand (hereinafter referred to as the subject countries), the designated authority, vide its final findings
notification No.14/03/2015- DGAD, dated the 11th April, 2017, published in the Gazette of India,
Extraordinary, Part I, Section 1, dated the 11th April, 2017, had come to the conclusion that the product
under consideration exported to India from the subject countries below its associated normal value, thus,
resulting in dumping of the product and some of the imports were also causing material injury to the
domestic industry;
And whereas, the designated authority had recommended imposition of definitive anti-dumping
duty on imports of the subject goods originating in, or exported from, the subject countries;[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3
And whereas, on the basis of the aforesaid findings of the designated authority, the Central
Government had imposed an anti-dumping duty on the subject goods, vide notification of the Government
of India in the Ministry of Finance (Department of Revenue), No.28/2017- Customs (ADD), dated the 14th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide
number G.S.R. 587(E), dated the 20th June, 2017; as amended by notification No. 33/2018-Customs
(ADD), dated 1st June, 2018. published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
Section (i), vide number G.S.R.523(E), dated the 4th June, 2018;
And Whereas, M/s. Al-Razi Chemical Complex Limited (Exporter/ Trader) [Bangladesh] have
requested for review in terms of rule 22 of the Customs Tariff (Identification, Assessment and Collection of
Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, in respect of exports
of the subject goods made by them, and the designated authority, vide new shipper review notification
No.7/25/2021-DGTR, dated the 10th September, 2021, published in the Gazette of India, Extraordinary,
Part I, Section 1, dated the 10th September, 2021, has recommended provisional assessment of all exports of
the subject goods made by the above stated party till the completion of the review by it;
Now, therefore, in exercise of the powers conferred by sub-rule (2) of rule 22 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
recommendation of the designated authority, hereby orders that pending the outcome of the said review by
the designated authority, the subject goods, when originating in or exported from the subject country by
M/s. Al-Razi Chemical Complex Limited (Exporter/ Trader) [Bangladesh] and imported into India, shall
be subjected to provisional assessment till the review is completed.
2. The provisional assessment may be subject to such security or guarantee as the proper officer of customs
deems fit for payment of the deficiency, if any, in case a definitive antidumping duty is imposed
retrospectively, on completion of investigation by the designated authority.
3. In case of recommendation of anti-dumping duty after completion of the said review by the designated
authority, the importer shall be liable to pay the amount of such antidumping duty recommended on review
and imposed on all imports of subject goods when originating in or exported from the subject country by
M/s. Al-Razi Chemical Complex Limited (Exporter/ Trader) [Bangladesh] and imported into India, from
the date of initiation of the said review.
[F. No. 190354/225/2021-TRU]
RAJEEV RANJAN, 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.