The paragraph 254 of the said notification shall be substituted to read as under

## Report on Amendment to Countervailing Duty on Textured Tempered Glass from Malaysia **1. Executive Summary:** This report analyzes a corrigendum to a final finding concerning countervailing duty (antisubsidy) investigation on imports of Textured Tempered Glass from Malaysia, issued by the Directorate General of Trade Remedies (DGTR), Department of Commerce, Ministry of Commerce and Industry. This amendment, dated March 3, 2021, modifies paragraph 254 of the original notification (dated December 11, 2020) regarding the imposition of countervailing duty. The key change clarifies that the countervailing duty will be the difference between the calculated countervailing duty and any existing antidumping duty, with no countervailing duty collected if the latter is higher. This change directly affects importers and producers of textured tempered glass from Malaysia, particularly Xinyi Solar Sdn. Bhd. and other producers exporting to India. **2. Introduction:** This report provides an overview and analysis of a corrigendum notification issued by the Directorate General of Trade Remedies (DGTR) concerning countervailing duty on imports of Textured Tempered Glass from Malaysia. The analysis is based solely on the provided text of the notification. **3. Policy Overview:** * This notification is an **amendment** to the original notification No. 06132019DGTR dated 11th December 2020, concerning a final finding in a countervailing duty investigation. * The core objective of the original policy, as inferred from the provided text, is to address subsidized imports of Textured Tempered Glass from Malaysia that are causing injury to the domestic industry in India. **4. Background and Rationale:** The amendment likely addresses a situation where both antidumping and countervailing duties are applicable to the same product from the same country. The amendment is designed to clarify the interaction between these two duties, preventing a situation where both are imposed fully and potentially leading to an excessive burden on importers and possibly violating the "lesser duty rule." The text suggests that the intent is to impose a countervailing duty only to the extent that it, together with any antidumping duty, addresses the injury to the domestic industry, without exceeding it. **5. Key Provisions / Changes:** The amendment specifically modifies paragraph 254 of the original notification. The change introduced by the amendment is as follows: * **Specific Part Changed:** Paragraph 254 of the original notification No. 06132019DGTR dated 11th December 2020. * **New Rule/Provision:** The amendment clarifies that the countervailing duty to be imposed will be equal to the difference between the quantum of countervailing duty calculated (as per Col. No. 7 in the Duty Table) and any existing antidumping duty payable. If the countervailing duty is less than the antidumping duty, no countervailing duty will be collected. * **Difference/Effect of Change:** Previously, the text likely recommended the imposition of the full countervailing duty subject to the lesser duty rule (lesser of subsidy margin or injury margin), without explicitly accounting for the simultaneous application of antidumping duties. The amendment ensures that the combined effect of countervailing and antidumping duties does not exceed the injury margin to the domestic industry. This could result in a lower (or zero) countervailing duty compared to what might have been imposed under the original notification, benefiting importers. **6. Target Audience and Stakeholders:** Based on the provided text, the target audience and stakeholders directly affected by this amendment are: * Importers of Textured Tempered Glass from Malaysia. * Producers of Textured Tempered Glass in Malaysia, specifically: * Xinyi Solar Sdn. Bhd. * Other producers exporting to India. * The domestic industry in India producing Textured Tempered Glass. * Customs authorities responsible for collecting duties. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Directorate General of Trade Remedies (DGTR) is responsible for conducting the investigation and recommending the duty. The Central Government is responsible for issuing the notification to implement the duty. * **Timelines:** The amendment is effective from the date of the notification to be issued by the Central Government following the DGTR's recommendation. The countervailing duty will be in effect for a period of five years from that date. * **Amendment-Specific Implementation:** Customs officials will need to adjust their procedures to calculate the countervailing duty based on the new rule, taking into account any existing antidumping duty. They will need to have accurate information on both the countervailing duty amount (as specified in the Duty Table) and the applicable antidumping duty rates. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to ensure fair trade practices without imposing excessive duties on imports. The potential impacts of the amendment are: * **Reduced burden on importers:** Importers may pay a lower combined duty (countervailing + antidumping) or no countervailing duty at all, depending on the relative magnitudes of the two duties. * **More accurate application of the "lesser duty rule":** The amendment clarifies the application of this rule when both types of duties apply. * **Potentially reduced protection for domestic industry:** If the antidumping duty already adequately addresses the injury, the domestic industry may receive less protection than initially envisioned by the original countervailing duty finding. **9. Conclusion:** This corrigendum clarifies the interaction between countervailing and antidumping duties on imports of Textured Tempered Glass from Malaysia. It represents a refinement of the original policy, ensuring that the combined duties do not exceed the injury caused to the domestic industry. The change is significant for importers and producers of the product and requires careful attention from customs authorities for proper implementation.

Key Entities Referenced