## Policy Analysis Report: Imposition of Anti-Dumping Duty on Calcined Gypsum Powder
**1. Executive Summary:**
This report analyzes a new policy detailed in a notification from the Ministry of Finance, Department of Revenue, dated December 17, 2021. The policy imposes an anti-dumping duty on imports of Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia, and the United Arab Emirates (UAE). The core purpose is to offset injury to the domestic industry caused by the dumped imports, as determined by the designated authority. Key findings include the specific duty amounts levied based on the country of origin/export, producer, and a five-year duration for the duty.
**2. Introduction:**
The purpose of this report is to provide an informative overview and analysis of the policy regarding the imposition of an anti-dumping duty on Calcined Gypsum Powder imported from Iran, Oman, Saudi Arabia, and the UAE, as detailed in the provided notification from the Ministry of Finance, Department of Revenue. This report is based solely on the information provided in the policy text.
**3. Policy Overview:**
* **Core Objective(s):** The core objective, as inferred from the text, is to protect the domestic Calcined Gypsum Powder industry from injury caused by the dumping of imports from Iran, Oman, Saudi Arabia, and the UAE by imposing anti-dumping duties.
**4. Background and Rationale:**
* **New Policy:** The policy addresses the issue of Calcined Gypsum Powder being imported into India at prices lower than their normal value (dumping), which is causing or threatening to cause material injury to the domestic industry producing similar goods. The notification references a final finding by the designated authority, indicating an investigation into the matter.
**5. Key Provisions / Changes:**
* **New Policy:**
* An anti-dumping duty is imposed on Calcined Gypsum Powder (tariff item 2520) originating in or exported from Iran, Oman, Saudi Arabia, and the UAE and imported into India.
* The duty amount is the difference between the landed value of the subject goods and a specified amount (reference price) in USD per metric ton (MT), as outlined in the table provided in the notification. This applies if the landed value is less than the specified reference price.
* Specific reference prices vary based on the country of origin, export, and producer. For example, Calcined Gypsum Powder from Iran produced by Negin Falat Pars Industrial Gypsum Mining Co. has a reference price of USD 82.73/MT, while other producers from Iran, or any producer if exported from another country has USD 102.66/MT. Calcined Gypsum Powder from Oman, Saudi Arabia and UAE has a reference price of USD 117.84/MT
* The anti-dumping duty is effective for five years from the date of publication in the Official Gazette, unless revoked, superseded, or amended earlier.
* The duty is to be paid in Indian currency.
* The landed value is defined as the assessable value as determined by customs under the Customs Act, 1962, including all customs duties except those levied under sections 3, 9, and 9A of the Customs Tariff Act, 1975.
* The rate of exchange for calculating the duty is determined by the Government of India's notification 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.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders directly affected by this policy are:
* **Domestic Producers of Calcined Gypsum Powder:** They are intended beneficiaries of the anti-dumping duty, as it aims to protect them from unfair competition.
* **Importers of Calcined Gypsum Powder:** These include businesses importing Calcined Gypsum Powder from Iran, Oman, Saudi Arabia, and the UAE, who will now be subject to the anti-dumping duty.
* **Foreign Producers/Exporters:** Producers and exporters of Calcined Gypsum Powder in Iran, Oman, Saudi Arabia, and the UAE will be directly affected by the duty, potentially impacting their export volumes to India.
* **Consumers of Calcined Gypsum Powder:** Indirectly affected, as the price of imported Calcined Gypsum Powder may increase, potentially affecting the price of finished products that use the material as an input.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue, is responsible for implementing and administering this policy. The "designated authority" mentioned in the text (likely the Directorate General of Trade Remedies - DGTR) is responsible for investigating and recommending the anti-dumping duty. Customs officials are responsible for assessing and collecting the duty.
* **Timelines or procedures:** The anti-dumping duty is effective for five years from the date of publication in the Official Gazette unless revoked, superseded, or amended earlier. Importers will be required to pay the duty at the time of import, based on the landed value of the goods and the applicable exchange rate. The notification states that the date of presentation of the bill of entry under section 46 of the Customs Act is the reference point.
**8. Expected Outcomes / Impact of Changes:**
* **New Policy:**
* The primary intended outcome is to offset the injury to the domestic Calcined Gypsum Powder industry caused by dumped imports.
* The anti-dumping duty is expected to increase the cost of imported Calcined Gypsum Powder, making domestic products more competitive.
* Potentially reducing the volume of imports from Iran, Oman, Saudi Arabia, and the UAE
* The duties may encourage foreign exporters to raise their prices to fair market value, reducing the need for the anti-dumping duty in the long term.
**9. Conclusion:**
The notification outlines the imposition of an anti-dumping duty on Calcined Gypsum Powder imports from Iran, Oman, Saudi Arabia, and the UAE. This policy aims to protect the domestic industry from injury caused by dumping practices. It establishes specific duties based on the country of origin/export and producer. The policy will impact importers, foreign exporters, and, indirectly, consumers of products using Calcined Gypsum Powder. The effectiveness of the policy will depend on its enforcement and its impact on import volumes and pricing.
Key Entities Referenced
NEW DELHI: Place of publication of the gazette notification.
Customs Tariff Act, 1975: Indian Law referred to in the notification.
Iran: Country from which Calcined Gypsum Powder is originating or being exported from, subject to antidumping duty.
Oman: Country from which Calcined Gypsum Powder is originating or being exported from, subject to antidumping duty.
Saudi Arabia: Country from which Calcined Gypsum Powder is originating or being exported from, subject to antidumping duty.
United Arab Emirates: Country from which Calcined Gypsum Powder is originating or being exported from, subject to antidumping duty.
India: Country into which Calcined Gypsum Powder is being imported.
Gazette of India: Official publication where the final findings regarding antidumping duty were published.
Customs Tariff Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury Rules, 1995: Rules under which the antidumping duty is imposed.
Central Government: The entity imposing the antidumping duty.
Calcined Gypsum Powder: The goods subject to antidumping duty.
Customs Act, 1962: Indian Law referred to in the notification.
Negin Falat Pars Industrial Gypsum Mining Co.: Producer from Iran
Ministry of Finance, Department of Revenue: Indian government ministry issuing the notification
Rajeev Ranjan: Under Secretary, signing the notification
Mayapuri, New Delhi: Location of the Government of India Press.
Delhi: Location of the Controller of Publications.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलxx.G-अID.E-x1x7x1 22021-231962
CG-DL-E-17122021-231962
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 708] नई ददल्ली, िक्रु िार, ददसम्ब र 17, 2021/अग्रहायण 26, 1943
No. 708] NEW DELHI, FRIDAY, DECEMBER 17, 2021/AGRAHAYANA 26, 1943
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 17 ददसम् बर, 2021
स.ं 73/2021-सीमा िल्ु क (एडीडी)
सा.का.जन. 867(अ).—जहां दक ईरान, ओमान, सऊदी अरब और संयुक् त अरब अमीरात (यूएई) (एतजममन
पम चात जज ह ें जितयगत देिसे से संदिभत दकया गया ह)म में मलू त: उत् पाददत या िहां से जनयािजतत और भारत में ायाजतत
“कमल् साइंड जजप्सम पाउडर” (एतजममन पम चात जजसे जितयगत िस्ट् तु से संदिभत दकया गया ह)म , जो दक सीमा िुल् क ैमिर
अजधजनयम, 1975 (1975 का 51) (एतजममन पम चात जजसे उक्त सीमा िल्ु क ैमिर अजधजनयम से संदिभत दकया गया ह)म
की प्रथम अनुसूची के ैमिर मद 2520 के अतं गति ाती हम, के मामल े में जिजनर्ददष् ै प्राजधकारी अजधसूचना स्ं य ा
6/45/2020-डीजीैीार, ददनांक 27 जसतम्ब र, 2021 के तहत भारत के राजपत्र, असाधारण, के भाग ।, खंड 1 म ें
प्रकाजित अपन े अंजतम जनष्क तों में इस जनणिय पर पुँचच े ह दक जितयगत देि से जितयगत िस्ट्त ु के ालत ू ायात के कारण
यहां के घरेलू उद्योग को ुँई क्षजत को दरू करने के जलए प्रजतपाैन िुल् क का लगाया जाना जरूरी ह म और उ हसेने जितयगत
देि म ें मलू त: उत् पाददत और िहां से जनयािजतत तथा भारत म ें ायाजतत जितयगत िस्ट्त ु के ायात पर जनम चयात् मक
प्रजतपाैन िल्ु क लगाए जाने की जस ािरि की ह;म
अत: अब सीमा िुल् क ैमिर (पािैत िस्ट् तुओं की पहचान, उनका ांकलन और उन पर प्रजतपाैन िुल् क का संग्रहण
तथा क्षजत जनधािरण) जनयमािली, 1995 के जनयम 18 और 20 के साथ पिित उक्त सीमा िुल्क ैमिर अजधजनयम की धारा
9क की उप धारा (1) और (5) के तहत प्रदत् त िजियसे का प्रयोग करत े ुँए केर सरकार, जिजनर्ददष् ै प्राजधकारी के उपयुिक त
जनष्क तों पर जिचार करन े के पम चात, एतद्द्वारा, उक्त जितयगत िस्ट्त ,ु जजसका जििरण नीच े दी गई सारणी के कॉलम (3) म ें
7399 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
जिजनर्ददष् ै ह,म जो दक उक्त सारणी के कॉलम (2) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ै सीमा िुल् क ैमिर अजधजनयम की प्रथम
अनुसूची के िीतिक के अंतगित ाती ह, कॉलम (4) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ै देिसे म ें मूलत: उत् पाददत ह,म कॉलम
(5) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ै देिसे स े जनयािजतत ह,म कॉलम (6) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ै उत् पादकसे स े
उत् पाददत ह म और भारत म ें ायाजतत ह,म पर जितयगत िस्ट् त ु के अितरण मूल् य और कॉलम (7) की तत्स ंबंधी प्रजिजि म ें
उजल्लजखत मल्ू य के अंतर के बराबर की दर से, बित े दक उक्त अितरण मल्ू य कॉलम (7) में जिजनर्ददष् ै मूल् य से कम हो,
कॉलम (9) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददत ै मुरा म ें और कॉलम (8) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ै माप इकाई के
अनुसार प्रजतपाैन िुल् क लगाती ह,म यथा –
सारणी
क्र.सं. िीतिक िस्ट्त ु का जििरण मूलत: जनयाितक दिे उत् पादक संदिभत माप इकाई मुरा
उत् पादन मूल् य
का दिे
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 2520 कमल् साइंड जजप्सम ईरान ईरान समेत नेजगन लाै 82.73 मीिरक ैन अमेिरकी
पाउडर या जजप् सम कोई भी दिे पासि इंडजस्ट्रयल डॉलर
प्ल ास्ट् ैर एंड माइननग
कंपनी जलजमैेड
2 2520 कमल् साइंड जजप्सम ईरान ईरान समेत क्रम सं्य ा 1 में 102.66 मीिरक ैन अमेिरकी
पाउडर या जजप् सम कोई भी दिे उजल्लजखत से डॉलर
प्ल ास्ट् ैर जभ न कोई भी
3 2520 कमल् साइंड जजप्सम जितयगत ईरान कोई भी 102.66 मीिरक ैन अमेिरकी
पाउडर या जजप् सम दिे से से डॉलर
प्ल ास्ट् ैर जभ न
कोई भी
दिे
4 2520 कमल् साइंड जजप्सम ओमान ओमान समेत कोई भी 117.84 मीिरक ैन अमेिरकी
पाउडर या जजप् सम कोई भी दिे डॉलर
प्ल ास्ट् ैर
5 2520 कमल् साइंड जजप्सम जितयगत ओमान कोई भी 117.84 मीिरक ैन अमेिरकी
पाउडर या जजप् सम दिे से से डॉलर
प्ल ास्ट् ैर जभ न
कोई भी
दिे
6 2520 कमल् साइंड जजप्सम सऊदी सऊदी अरब कोई भी 117.84 मीिरक ैन अमेिरकी
पाउडर या जजप् सम अरब समेत कोई भी डॉलर
प्ल ास्ट् ैर दिे
7 2520 कमल् साइंड जजप्सम जितयगत सऊदी अरब कोई भी 117.84 मीिरक ैन अमेिरकी
पाउडर या जजप् सम दिे से से डॉलर
प्ल ास्ट् ैर जभ न
कोई भी
दिे
8 2520 कमल् साइंड जजप्सम यूएई यूएई समेत कोई कोई भी 117.84 मीिरक ैन अमेिरकी
पाउडर या जजप् सम भी दिे डॉलर
प्ल ास्ट् ैर
9 2520 कमल् साइंड जजप्सम जितयगत यूएई कोई भी 117.84 मीिरक ैन अमेिरकी
पाउडर या जजप् सम दिे से से डॉलर
प्ल ास्ट् ैर जभ न
कोई भी
दिे[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3
2. इस अजधसूचना के अतं गित लगाया गया प्रजतपाैन िल्ु क सरकारी राजपत्र म ें इस अजधसचू ना के प्रकािन की
तारीख से पांच िति की अिजध तक (यदद इससे पहले इसे िापस नहीं जलया जाता हम, इसका अजधक्रमण नहीं होता ह,म या
इसमें संिोधन नहीं होता ह मतो) लागू रहगे ी और इसका भगु तान भारतीय मरु ा में करना होगा ।
स्ट्प ष्ै ीकरण – इस अजधसूचना के उद्देम य के जलए
(क) इस अिधसूचना के उद्देमय के िलए ायात के "ल डेड िमल् य"ू का अथ ि सीमा िल्ु क अिधिनयम, 1962 (1962 का 52)
के तहत सीमा िुल्क द्वारा िनधाथररत िनधाथरणीय मूल्य ह म और इसमेंसीमा िुल्क ैमरर अिधिनयम, 1975 की धारा
3,9 और 9क के तहत लगाए गए िुल्क को छोड़कर सीमा िल्ु क के सभी िल्ु क िािमल ह।
(ख( ऐसे प्रजतपाैन िुल् क की गणना के प्रयोजन हते ु लाग ू जिजनमय दर िही दर होगी जो दक भारत सरकार, जित् त मंत्रालय
(राजस्ट् ि जिभाग) की अजधसूचना, जजसे सीमा िुल् क अजधजनयम, 1962 (1962 का 52) की धारा 14 के तहत प्रदत् त
िजियसे का प्रयोग करते ुँए समय-समय पर जारी दकया गया हो, में जिजनर्ददष् ै की गई होगी और इस जिजनमय दर के
जनधािरण की सगं त तारीख िह तारीख होगी जो दक उक्त सीमा िुल् क अजधजनयम, 1962 की धारा 46 के अंतगित ागम पत्र
में प्रदिित होगी ।
[ ा. स.ं सीबीाईसी-190354/248/2021–ैीओ (ैीारय-ू I) सीबीईसी ]
राजीि रंजन, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th December, 2021
No. 73/2021-Customs (ADD)
G.S.R. 867(E).—Whereas, in the matter of “Calcined Gypsum Powder” (hereinafter referred to as
the subject goods), falling under tariff item 2520 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 Iran, Oman,
Saudi Arabia and United Arab Emirates(UAE) (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. 6/45/2020-DGTR, dated the 27th September, 2021,
has come to the conclusion that imposition of anti-dumping duty is required to offset the injury to the
domestic industry caused by the dumped imports of subject goods from the subject country and has
recommended imposition of definitive anti-dumping duty on imports of the subject goods, originating in or
exported from the subject country and imported into India;
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 heading 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 a rate which is equivalent to difference between the landed value of the subject goods and the
amount mentioned in the corresponding entry in column (7), provided the landed value is less than the
value specified 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
SN Heading Description Country Country Producer Reference Unit of Currency
of Goods of Origin of Price Measurement
Export
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 2520 Calcined Iran Any Negin 82.73 MT USD
Gypsum country Falat Pars
Powder or including Industrial
Gypsum Iran & Mining
plaster Co.
2 2520 Calcined Iran Any Any other 102.66 MT USD
Gypsum country than serial
Powder or including no 1
Gypsum Iran
plaster
3 2520 Calcined Any other Iran Any 102.66 MT USD
Gypsum than the
Powder or subject
Gypsum countries
plaster
4 2520 Calcined Oman Any Any 117.84 MT USD
Gypsum country
Powder or including
Gypsum Oman
plaster
5 2520 Calcined Any other Oman Any 117.84 MT USD
Gypsum than the
Powder or subject
Gypsum countries
plaster
6 2520 Calcined Saudi Any Any 117.84 MT USD
Gypsum Arabia country
Powder or including
Gypsum Saudi
plaster Arabia
7 2520 Calcined Any other Saudi Any 117.84 MT USD
Gypsum than the Arabia
Powder or subject
Gypsum countries
plaster
8 2520 Calcined UAE Any Any 117.84 MT USD
Gypsum country
Powder or including
Gypsum UAE
plaster
9 2520 Calcined Any other UAE Any 117.84 MT USD
Gypsum than the
Powder or subject
Gypsum countries
plaster
2. The anti-dumping duty imposed under this notification shall be effective 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 paid in Indian currency.[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 5
Explanation.- For the purposes of this notification,
(a) “landed value” of imports for the purpose of this notification means the assessable value as determined
by the customs under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties
levied under sections 3, 9 and 9A of the Customs Tariff Act, 1975;
(b) rate of exchange applicable for the 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 Customs Act.
[F. No. CBIC-190354/248/2021-TO(TRU-1)-CBEC]
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.