**Executive Summary**
This notification from the Ministry of Finance (Department of Revenue), dated December 7, 2025, concerns the continuation of countervailing duty on imports of "Textured Tempered Glass" originating in or exported from Malaysia. The duty, initially imposed by notification No. 3/2021-Customs(CVD) dated March 9, 2021, is extended until June 8, 2026, unless revoked, superseded, or amended earlier.
**Key Points / Main Content**
* **Subject Matter:** Countervailing duty on imports of “Textured Tempered Glass” from Malaysia falling under tariff item 7007 19 00 of the Customs Tariff Act, 1975.
* **Initial Imposition:** The initial countervailing duty was imposed by notification No. 3/2021-Customs (CVD), dated March 9, 2021, G.S.R. 163(E).
* **Review Initiation:** The designated authority initiated a review of the countervailing duty as per section 9(6) of the Customs Tariff Act, 1975.
* **Duty Extension:** The countervailing duty imposed under notification No. 3/2021-Customs(CVD) will remain in force.
* **Validity:** The duty is extended up to and inclusive of June 8, 2026, unless revoked, superseded, or amended earlier.
**Impact Analysis**
**Importers of "Textured Tempered Glass" from Malaysia**
* **Impact:** Importers will continue to be subject to the countervailing duty on the specified goods. This will affect the cost of importing "Textured Tempered Glass" from Malaysia.
* **Action Required:** Importers must continue to pay the countervailing duty as specified in the original notification (No. 3/2021-Customs (CVD) dated March 9, 2021) until June 8, 2026, or until further notice.
**Domestic Manufacturers of "Textured Tempered Glass"**
* **Impact:** Continued protection from subsidized imports from Malaysia, allowing for fair competition in the domestic market.
* **Action Required:** No immediate action is required. They should continue to monitor import trends and the potential impact of subsidized imports.
**Central Government, Ministry of Finance (Department of Revenue)**
* **Impact:** Continued responsibility for administering and enforcing the countervailing duty.
* **Action Required:** Ensure proper implementation and monitoring of the extended countervailing duty.
Key Entities Referenced
Customs Tariff Act, 1975: Governs customs tariffs and duties, including countervailing duties.
Notification No. 3/2021-Customs (CVD): Original notification imposing countervailing duty on imports of 'Textured Tempered Glass' from Malaysia.
Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995: Rules outlining the procedure for identifying, assessing, and collecting countervailing duty.
Ministry of Finance (Department of Revenue): The department responsible for issuing the notification and related customs matters.
Malaysia: Country of origin/export of the 'Textured Tempered Glass' which is subject to countervailing duty.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07122025-268303
CG-DLxx-xEG-I0D7H1x2x2x0 25-268303
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.ं 799] नई दिल्ली, रजििार, दिसम्ब र 7, 2025/अग्रहायण 16, 1947
No. 799] NEW DELHI, SUNDAY, DECEMBER 7, 2025/AGRAHAYANA 16, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 7 दिसम् बर, 2025
स.ं 07/2025-सीमा िल्ु क (सीिीडी)
सा.का.जन. 885(अ).— िहां दक मलेजिया में मूलत: उत् पादित या िहां से जनयााजतत “टेक्सचडा टेम्पडा ग्लास"
(एतद्पश्चात जिषयगत िस्ट्तु के रूप म ें उजल्लजखत) िो सीमा िुल्क टैररफ अजधजनयम, 1975 (1975 का 51)
(एतद्पश्चात सीमा िल्ु क टैररफ अजधजनयम के रूप म ें उजल्लजखत) की प्रथम अनुसूची के टैररफ मि 7007 19 00 के अंतगात
आता ह,ै के आयात पर भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 3/2021-सीमा िुल् क (सीिीडी),
दिनांक 9 माच,ा 2021, जिसे सा.का.जन. 163 (अ), दिनांक 9 माच,ा 2021 के तहत भारत के रािपत्र, असाधारण, के
भाग II, खंड 3, उप खंड (i) म ेंप्रकाजित दकया गया था, के द्वारा लगाए गए काउंटरिेललगं ड्यटू ी को िारी रखने के मामले म ें
जिजनर्िाष् ट प्राजधकारी न े सीमा िुल् क टैररफ (सजससडाइज़्ड िस्ट्त ुओं की पहचान, उनका आंकलन और उन पर काउंटरिेललंग
ड्यूटी का संग्रहण तथा क्षजत जनधाारण) जनयमािली, 1995 (एतद्पश्चात जिसे उक्त जनयमािली स ेसंिर्भात दकया गया ह)ै के
जनयम 24 के साथ परित सीमा िुल् क टैररफ अजधजनयम की धारा 9 की उप धारा (6) के अनुसार प्रारंजभकीकरण अजधसूचना
संख् या 7/10/2025-डी.िी.टी.आर., दिनांक 24 िून 2025, जिसे दिनांक 24 िून 2025 को भारत के रािपत्र, असाधारण,
8218 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
के भाग I, खंड I में प्रकाजित दकया गया था, के तहत समीक्षा का काया िरूु दकया ह ै और उन्होंने उक्त सीमा िल्ु क टैररफ
अजधजनयम की धारा 9 की उप धारा (6) के अनुसार उक्त काउंटरिेललंग ड्यूटी को आगे भी िारी रखने के जलए अनुरोध
दकया ह।ै
अत: अब उक्त जनयमािली के जनयम 20 और 24 के साथ परित सीमा िुल् क टैररफ अजधजनयम की धारा 9 की
उप-धारा (1) और (6) के तहत प्रित् त िजियों का प्रयोग करत े हुए केन् र सरकार, एतिद्वारा, भारत सरकार, जित् त मंत्रालय
(रािस्ट् ि जिभाग) की अजधसूचना संख् या 3/2021-सीमा िुल् क (सीिीडी), दिनांक 9 माच,ा 2021, जिस ेसा.का.जन. 163(अ),
दिनांक 9 माच,ा 2021, के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप खडं (i) म ें प्रकाजित दकया गया था,
इसम ें जनम्न जलजखत संिोधन करती ह,ै यथा:-
उक्त अजधसूचना म,ें पैराग्राफ 2 के पश् चात और स्ट् पष्ट ीकरण स ेपहले, जनम्न जलजखत पैराग्राफ को अंत:स्ट् थाजपत दकया
िाएगा, यथा :-
“3. पैराग्राफ 2 में जनजहत दकसी भी बात के बाििूि, इस अजधसूचना के तहत लगाई गई काउंटरिेललंग ड्यूटी
दिन ांक 8 िनू , 2026 तक, जिसमें यह तारीख भी िाजमल ह,ै यदि इसके पहल े इसे िापस नहीं ल े जलया िाता है,
इसका अजधक्रमण नहीं होता ह ैया इसमें संिोधन नहीं दकया िाता ह,ै लाग ू रहगे ी।”।
[फा. स.ं 190354/134/2025-टीआरय]ू
धीरि िमा,ा अिर सजचि
नोट: प्रधान अजधसूचना संख् या 3/2021-सीमा िुल्क (सीिीडी), दिनांक 9 माच,ा 2021, जिसे सा.का.जन. 163(अ),
दिनांक 9 माच,ा 2021 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उप-खडं (i) में प्रकाजित दकया
गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 7th December, 2025
No. 07/2025-Customs (CVD)
G.S.R. 885(E).—Whereas, the designated authority vide initiation notification No. 7/10/2025-D.G.T.R.,
dated the 24th June, 2025, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 24th June,
2025, has initiated review in terms of sub-section (6) of section 9 of the Customs Tariff Act, 1975 (51 of 1975)
(hereinafter referred to as the Customs Tariff Act) read with rule 24 of the Customs Tariff (Identification, Assessment
and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 (hereinafter
referred to as the said rules), in the matter of continuation of countervailing duty on imports of “Textured Tempered
Glass” (hereinafter referred to as the subject goods) falling under tariff item 7007 19 00 of the First Schedule to the
Customs Tariff Act, originating in or exported from Malaysia (hereinafter referred to as the subject country), imposed
vide notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 3/2021-
Customs(CVD), dated the 9th March, 2021, published in the Gazette of India, Extraordinary, Part II, section 3,
sub-section (i) vide number G.S.R. 163(E), dated the 9th March, 2021, and has requested for extension of the said
countervailing duty in terms of sub-section (6) of section 9 of the Customs Tariff Act.
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 24 of the said rules, the Central Government hereby makes the following amendment
in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 3/2021-
Customs(CVD), dated the 9th March, 2021, published in the Gazette of India, Extraordinary, Part II, section 3,
sub-section (i), vide number G.S.R. 163(E), dated the 9th March, 2021, namely:-
In the said notification, after paragraph 2 and before Explanation, the following paragraph shall be inserted,
namely:-
“3. Notwithstanding anything contained in paragraph 2, the countervailing duty imposed under this notification
shall remain in force up to and inclusive of the 8th June, 2026, unless revoked, superseded or amended earlier.”.
[F. No. 190354/134/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 3/2021-Customs (CVD), dated the 9th March, 2021 was published in the Gazette
of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 163(E), dated the 9th March, 2021.
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.