Home India Ministry of Finance Seeks to impose ADD on Luxury Vinyl Tiles...
Date: 19-Apr-2023 Category: Extra Ordinary State: Union Government Country: India

Seeks to impose ADD on Luxury Vinyl Tiles

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • The notification imposes an anti-dumping duty on imports of 'Vinyl Tiles, other than in roll or sheet form' originating in or exported from China PR and Taiwan and imported into India.
  • This action follows a finding by the designated authority that these goods were being dumped (exported at a price below their normal value), which was causing injury to the domestic industry in India.

Key Changes

  • Anti-dumping duty is imposed on Vinyl Tiles falling under heading 3918 of the First Schedule of the Customs Tariff Act, 1975.
  • The duty applies to tiles 'other than in roll or sheet form' with a minimum thickness of 2.5 mm and a maximum thickness of 8 mm (excluding cushion), and a protective layer between 0.15 mm and 0.7 mm.
  • The anti-dumping duty rates are as follows:
  • - For Luxury Vinyl Tiles originating in China PR and exported from any country: USD 2.05 per square meter.
  • - For Luxury Vinyl Tiles originating in China PR and exported from any country other than China PR or Taiwan: USD 2.05 per square meter.
  • - For Luxury Vinyl Tiles originating in Taiwan and exported from any country including China PR: USD 1.44 per square meter.
  • - For Luxury Vinyl Tiles originating in Taiwan and exported from any country other than China PR or Taiwan: USD 1.44 per square meter.
  • The anti-dumping duty will be in effect for 5 years from the date of the notification (April 19, 2023), unless revoked, superseded, or amended earlier.
  • The duty is payable in Indian currency, with the exchange rate determined by notifications issued under Section 14 of the Customs Act, 1962. The relevant date for exchange rate determination is the date of presentation of the bill of entry under Section 46 of the Customs Act.

Impact Analysis

Domestic Industry

  • Action Item: Domestic manufacturers should monitor the effectiveness of the duty in mitigating injury and be prepared to provide further data or evidence if the duty needs to be extended or adjusted in the future.

Importers

  • Action Item: Importers should assess the impact of the duty on their supply chains and consider alternative sourcing options or negotiate prices with suppliers to mitigate the increased costs. They should also ensure compliance with customs regulations and proper declaration of imported goods.

Consumers

  • Action Item: Consumers should be aware of potential price increases and consider the long-term benefits of supporting domestic industries.

Exporters from China PR and Taiwan

  • Action Item: Exporters should explore alternative markets for their products and consider adjusting their pricing strategies to remain competitive in the Indian market despite the duty.

Government

  • Action Item: The government should continue to monitor the impact of the anti-dumping duty and be prepared to take further action if necessary to address any circumvention or other issues that may arise.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The government body responsible for issuing the anti-dumping duty notification. Designated Authority (DGTR): The authority responsible for investigating dumping allegations and recommending anti-dumping duties. Customs Tariff Act, 1975: The primary legislation governing customs duties in India. Customs Act, 1962: The legislation governing customs procedures and related matters in India. Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995: The rules that govern the process of identifying, assessing, and collecting anti-dumping duties in India. China PR: People's Republic of China, one of the countries from which the subject goods are being dumped. Taiwan: Another country from which the subject goods are being dumped. Vietnam: Country of origin of the goods under consideration.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-19042023-245263 xxxGIDHxxx CG-DL-E-19042023-245263 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.ं 246] नई दिल्ली, बुधिार, अप्रलै 19, 2023/चत्रै 29, 1945 No. 246] NEW DELHI, WEDNESDAY, APRIL 19, 2023/CHAITRA 29, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 19 अप्रलै , 2023 सख्ं या 05/2023- सीमािल्ु क (एडीडी) सा.का.जन. 308(अ).—िहां दक चीन िनिािी गणराज्य, ताईिान और जियतनाम म ें मलू त: उत् पादित या िहां स े जनयााजतत और भारत म ें आयाजतत “जिनाइल टायल्स, उनस े जभन्न िो दक रोल या िीट के रूप म ें होते ह”ैं (एतजममन पश्चात जिसे जिषयगत िस्ट्त ु स े संिर्भात दकया गया ह)ै , िो दक सीमािुल्क टैररफ अजधजनयम, 1975 (1975 का 51) (एतजममन पश्चात जिस े उक्त सीमािुल्क टैररफ अजधजनयम स े संिर्भात दकया गया ह)ै की प्रथम अनुसूची के िीषाक 3918 के अंतगात आते ह,ैं के मामले म ें जिजनर्िष्टा प्राजधकारी अजधसूचना फा.स.ं 06/17/2021-डीिीटीआर, दिनांक 23 िनिरी, 2023, जिसे दिनांक 23 िनिरी, 2023 को भारत के रािपत्र, असाधारण, भाग ।, खंड 1 म ें प्रकाजित दकया गया था, के तहत, अपन े अंजतम जनष्कषों म,ें अन्य बातों के अलािा इस जनष्कषा पर पहचुँ े ह ैंदक, (i) प्रश्नगत उत्पाि का भारत म ें आयात इसके सामान्य स े कम मूल्य पर दकया गया था जिसके कारण यहा ं इसकी भरमार हो गई; (ii) इस जिषयगत िस्ट्त ु की भरमार होने के कारण भारत के घरेलू उद्योगों के कारोबार म ेंकाफी मंिी आयी ह;ै 2550 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (iii) भारत म ेंइसके िाजणजज्यक उत्पािन के िरूु होन े के बाि भी जिषयगत आयात की प्रमात्रा म ें बढोत्तरी ही हई ह;ै और उन्होंन े घरेलू उद्योग को हई इस क्षजत को िरू करने के जलए चीन िनिािी गणराज्य और ताईिान म ें मूलतः उत्पादित या िहा ं स े जनयााजतत और भारत म ें आयाजतत उक्त जिषयगत िस्ट्तओंु के आयात पर प्रजतपाटन िुल्क लगाए िान े की जसफाररि की ह।ै अत:, अब सीमािुल्क टैररफ (पारटत िस्ट् तओंु की पहचान, उनका आंकलन और उन पर प्रजतपाटन िल्ु क का संग्रहण तथा क्षजत जनधाारण) जनयमािली, 1995 के जनयम 18 और 20 के साथ परित उक्त सीमािुल्क टैररफ अजधजनयम की धारा 9क की उपधाराओं (1) और (5) के तहत प्रित् त िजक्तयों का प्रयोग करत े हए केन् र सरकार, उक्त जनर्िष्ा ट प्राजधकारी के उपयुाक् त अंजतम जनष्क षों पर जिचार करने के पम चात, एतद्द्वारा, जिषयगत िस्ट् त,ु जिसका जििरण नीच े सारणी के कॉलम (3) म ें जिजनर्िष्ा ट ह,ै िो दक उक् त सारणी के कॉलम (2) की तत्स ंबंधी प्रजिजष्ट म ें जिजनर्िष्ा ट सीमािुल्क टैररफ अजधजनयम की प्रथम अनुसूची के िीषाक के अतं गात आती ह,ैं कॉलम (4) की तत्स ंबंधी प्रजिजष्ट म ें जिजनर्िष्ा ट िेिों म ें मलू त: उत् पादित ह,ै कॉलम (5) की तत्स ंबंधी प्रजिजष्ट म ें जिजनर्िष्ा ट ििे ों स े जनयााजतत ह,ै कॉलम (6) की तत्स ंबंधी प्रजिजष्ट म ें जिजनर्िष्ा ट उत् पािकों स े उत् पादित ह ै और भारत में आयाजतत ह,ै पर कॉलम (7) की तत्स ंबंधी प्रजिजष्ट म ें जिजनर्िष्ा ट राजि के बराबर की िर स,े कॉलम (9) की तत्स ंबंधी प्रजिजष्ट म ें जिजनर्िष्ा ट मुरा म ें और कॉलम (8) की तत्स ंबंधी प्रजिजष्ट म ें यथा जिजनर्िष्ा ट माप की इकाई के अनुसार प्रजतपाटन िल्ु क लगाती ह,ै यथा- सारणी मूलतः क्रम सं. िीषाक जििरण उत्पािन का जनयाातक ििे उत्पािक राजि इकाई मुरा ििे (1) (2) (3) (4) (5) (6) (7) (8) (9) लग्िरी चीन िनिािी चीन िनिािी अमेररकी 1. 3918 जिनाइल गणराज्य में कोई भी 2.05 िग ामीटर गणराज्य डॉलर टायल्स* कोई भी ििे चीन िनिािी गणराज्य या चीन िनिािी अमेररकी 2. - तििै - - तििै - ताईिान से कोई भी 2.05 िग ामीटर गणराज्य डॉलर जभन्न कोई भी ििे चीन िनिािी गणराज्य अमेररकी 3. - तििै - - तििै - ताईिान कोई भी 1.44 िग ामीटर सजहत कोई डॉलर भी ििे चीन िनिािी गणराज्य या अमेररकी 4 - तििै - - तििै - ताईिान से ताईिान कोई भी 1.44 िग ामीटर डॉलर जभन्न कोई भी ििे * “जिनाइल टायल्स, उनस े जभन्न िो दक रोल या िीट फामा म ें हों” जिनकी टाईल की न्यूनतम मोटाई 2.5 जममी. और अजधकतम मोटाई 8 जममी. (जिसम ें कुिन की मोटाई िाजमल नहीं ह)ै , जिसपर सुरक्षापरत िो दक 0.15 जममी. स े लेकर 0.7 जममी. तक हो, लगी हो; जिसे बािार म ें लग्िरी जिनाइल टायल्स, लग्िरी जिनाइल फ्लोररंग, स्ट्टोन प्लाजस्ट्टक कंपोजिट, एसपीसी, पीिीसी फ्लोररंग टायल्स, पीिीसी टायल्स, ररजिड जिनाइल टायल्स या ररजिड जिनाइल फ्लोररंग के नाम स े भी िाना िाता ह।ै[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 2. इस अजधसूचना के अंतगात लगाया गया प्रजतपाटन िुल्क सरकारी रािपत्र म ें इस अजधसूचना के प्रकािन की तारीख स े 5 िषा की अिजध तक (यदि इसके पहले इस े िापस नहीं जलया िाता ह,ै इसका अजधक्रमण नहीं होता ह ै या इसम ें संिोधन नहीं दकया िाता ह ैतो) लाग ू रहगे ा और इसका भुगतान भारतीय मुरा म ें करना होगा। स्ट्पष्टीकरण – इस अजधसूचना के उद्देमय के जलए ऐसे प्रजतपाटन िुल्क की गणना के प्रयोिन हते ु लाग ू जिजनमय िर िही िर होगी िो दक भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना, जिसे सीमािुल्क अजधजनयम, 1962 (1962 का 52) (एतजममन पश्चात जिसे उक्त सीमािुल्क टैररफ अजधजनयम स े संिर्भात दकया गया ह)ै की धारा 14 के तहत प्रित्त िजक्तयों का प्रयोग करते हए समय-समय पर िारी दकया गया हो, म ें जिजनर्िष्टा की गई होगी और इस जिजनमय िर के जनधाारण की सगं त तारीख िह तारीख होगी िो दक उक्त सीमािुल्क अजधजनयम की धारा 46 के अंतगात आगम पत्र म ें प्रिर्िात होगी। [फा. सं. सीबीआईसी-190354/48/2023-टीआरयू अनुभाग-सीबीईसी] जिक्रम जििय िानेरे, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 19th April, 2023 No. 05/2023-Customs (ADD) G.S.R. 308(E).—Whereas, in the matter of “Vinyl Tiles, other than in roll or sheet form” (hereinafter referred to as the subject goods), falling under heading 3918 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in, or exported from China PR, Taiwan and Vietnam and imported into India, the designated authority in its final findings, vide notification F. No. 06/17/2021- DGTR, dated the 23rd January, 2023, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd January, 2023, has come to the conclusion, inter alia that- (i) the product under consideration has been exported to India at a price below normal value, thus resulting in dumping; (ii) the dumping of the subject goods has materially retarded the establishment of domestic industry in India; (iii) the volume of the subject imports has increased even after commencement of the commercial production in India, and has recommended imposition of anti-dumping duty on imports of the subject goods, originating in, or exported from the China PR and Taiwan and imported into India, in order to remove injury to the domestic industry. 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 the heading item 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 the rate equal to the amount as specified in the corresponding entry 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 Country of Country of S.N. Heading Description Producer Amount Unit Currency origin export (1) (2) (3) (4) (5) (6) (7) (8) (9) Any country, Luxury Vinyl 1. 3918 China PR including Any 2.05 Square Meter USD Tiles* China PR Any country other than 2. - do - - do - China PR Any 2.05 Square Meter USD China PR or Taiwan Any country, 3. - do - - do - Taiwan including Any 1.44 Square Meter USD China PR Any country other than 4 - do - - do - Taiwan Any 1.44 Square Meter USD China PR or Taiwan * “Vinyl Tiles other than in roll or sheet form” having minimum tile thickness of 2.5 mm and a maximum tile thickness of 8 mm (without considering the cushion), with protective layer having thickness in range of 0.15 mm to 0.7 mm; also known in market parlance as luxury vinyl tiles, luxury vinyl flooring, stone plastic composite, SPC, PVC flooring tiles, PVC tiles, rigid vinyl tiles or rigid vinyl flooring. 2. The anti-dumping duty imposed under this notification shall be levied 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 payable in Indian currency. Explanation.- For the purposes of this notification, rate of exchange applicable for the purpose of 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-190354/48/2023-TRU Section-CBEC] VIKRAM VIJAY WANERE, 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.

Continue your research