## Report on Countervailing Duty on Textured Tempered Glass from Malaysia
**1. Executive Summary:**
This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, imposing a countervailing duty on imports of Textured Tempered Glass originating in or exported from Malaysia. This duty is being implemented following a determination by the Designated Authority that the subject goods are being subsidized, causing material injury to the domestic industry. The core purpose is to offset the effects of this subsidization and protect the Indian domestic industry. The key finding is the imposition of a duty, calculated based on the CIF value, for a period of five years.
**2. Introduction:**
The purpose of this report is to provide an informative overview of Notification No. 32021-Customs(CVD), G.S.R. 163(E), issued on March 9, 2021, concerning the imposition of countervailing duty on Textured Tempered Glass imported from Malaysia. This report is based solely on the information provided within the given policy text.
**3. Policy Overview:**
* **Core Objective(s):** Based on the provided text, the core objectives of this policy are:
* To counteract the subsidization of Textured Tempered Glass originating in or exported from Malaysia.
* To mitigate the material injury caused to the Indian domestic industry by these subsidized imports.
* To impose a countervailing duty to offset the price advantage gained through subsidization.
**4. Background and Rationale:**
* **New Policy:** This is a new policy imposing countervailing duty. The policy addresses the issue of subsidized imports of Textured Tempered Glass from Malaysia. The Designated Authority determined that these imports are causing material injury to the domestic industry, suggesting that the subsidized pricing allows Malaysian producers to unfairly compete with Indian manufacturers, potentially harming their production and market share.
**5. Key Provisions / Changes:**
* **New Policy:** This is a new policy, therefore all sections below apply.
* **Imposition of Countervailing Duty:** The central provision is the imposition of a countervailing duty on Textured Tempered Glass falling under tariff item 7007 19 00 of the Customs Tariff Act, 1975.
* **Country of Origin/Export:** The duty applies to goods originating in or exported from Malaysia.
* **Duty Calculation:** The countervailing duty is calculated as the difference between a specified quantum (detailed below) and any applicable anti-dumping duty. The specified quantum is defined as a percentage of the CIF value of the imported goods.
* **Duty Rates:** The following duty rates apply, depending on the producer:
* Xinyi Solar Malaysia Sdn. Bhd.: 9.71% of CIF value.
* Any other producer from Malaysia: 10.14% of CIF value.
* Goods originating in Malaysia but exported from another country: 10.14% of CIF value
* Goods originating in another country but exported from Malaysia: 10.14% of CIF value
* **Duration:** The duty will be levied for a period of five years from the date of publication (March 9, 2021), unless revoked, superseded, or amended earlier.
* **Currency:** The duty is payable in Indian currency.
* **Exchange Rate:** The exchange rate for calculating the duty will be the rate specified by the Government of India under Section 14 of the Customs Act, 1962, on the date of presentation of the bill of entry.
* **CIF Value Definition:** The CIF value is defined as the assessable value determined under Section 14 of the Customs Act, 1962.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by this policy include:
* **Importers of Textured Tempered Glass:** Specifically, those importing from Malaysia.
* **Domestic Manufacturers of Textured Tempered Glass:** As the policy aims to protect them from subsidized competition.
* **Foreign Producers of Textured Tempered Glass:** Particularly those in Malaysia.
* **Customs Authorities:** Responsible for the assessment and collection of the countervailing duty.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:**
* **Central Government (Ministry of Finance, Department of Revenue):** Responsible for issuing the notification and implementing the countervailing duty.
* **Designated Authority:** Conducted the investigation and recommended the imposition of the duty.
* **Customs Authorities:** Responsible for assessing and collecting the duty at the point of import.
* **Timelines and Procedures:**
* The duty is effective from March 9, 2021, and will remain in place for five years, unless otherwise amended.
* The duty is calculated based on the CIF value at the time of import (presentation of the bill of entry).
**8. Expected Outcomes / Impact of Changes:**
* **New Policy:** The likely intended outcomes of this policy are:
* **Increased cost of imported Textured Tempered Glass from Malaysia:** The countervailing duty will increase the price of Malaysian imports, making them less competitive in the Indian market.
* **Reduced import volume of Textured Tempered Glass from Malaysia:** As the price of imported goods rises, the volume of imports is expected to decrease.
* **Improved competitiveness of the domestic industry:** By offsetting the subsidy advantage, the policy aims to level the playing field for domestic manufacturers, potentially leading to increased production and market share.
* **Protection of domestic industry from material injury:** The policy seeks to prevent further damage to the Indian Textured Tempered Glass industry caused by subsidized imports.
**9. Conclusion:**
The imposition of countervailing duty on Textured Tempered Glass imported from Malaysia is a significant measure aimed at protecting the Indian domestic industry from the adverse effects of subsidization. The duty, calculated as a percentage of the CIF value, will be in effect for five years and is expected to increase the cost of imports from Malaysia, potentially boosting the competitiveness of Indian manufacturers. This policy reflects the government's commitment to safeguard domestic industries from unfair trade practices.
Key Entities Referenced
Customs Tariff Act, 1975: An act referred to in the context of countervailing duty on subject goods.
Malaysia: The subject country from which the textured tempered glass originates or is exported.
India: The country importing the textured tempered glass.
Designated Authority: An authority that published final findings regarding subsidized prices, material injury, and subsidization of subject goods.
Gazette of India: Official publication where the Designated Authority's findings were published.
Customs Tariff Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury Rules, 1995: Rules read with the Customs Tariff Act in exercise of powers conferred by the act.
Central Government: The entity imposing countervailing duty on the subject goods.
Textured Tempered Glass: The 'subject goods' under consideration for countervailing duty.
Xinyi Solar Malaysia Sdn. Bhd.: Producer of the textured tempered glass in Malaysia with a specific duty amount.
Customs Act, 1962: Act related to the determination of the rate of exchange and assessable value.
Ministry of Finance: Department of Revenue that issued the notification.
New Delhi: Location of Ministry of Finance, Department of Revenue.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E0x9xx0 32021-225740
CG-DL-E-09032021-225740
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 122] नई ददल्ली, मगं लिार, माच च9, 2021/फाल्ग नु 18, 1942
No. 122] NEW DELHI, TUESDAY, MARCH 9, 2021/PHALGUNA 18, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 9 माच,च 2021
स.ं 3/2021-सीमा िल्ु क (सीिीडी)
सा.का.जन. 163(अ).—िहां दक जनर्ददष् ट प्राजधकारी ने मलेजिया (एतजममन पम चात जिसे जिषयगत दिे स े संदर्भभत
दकया गया ह)ै , म ें मूलत: उत् पाददत या िहा ं स े जनयाचजतत तथा भारत म ें आयाजतत “टेक्स चडच टेम् पड च ग्ल ास” (एतजममन
पम चात जिस े जिषयगत माल से संदर्भभत दकया गया ह)ै , िो दक सीमा िुल् क टैररफ अजधजनयम, 1975 (1975 का 51),
(जिसे एतजममन पम चात उक्त सीमा िुल् क अजधजनयम स े संदर्भभत दकया गया ह)ै , की प्रथम अनुसूची के टैररफ मद 7007 19
00 के अंतगचत आत े ह,ैं के मामले म ें अजधसूचना संख् या 6/13/2019-डीिीटीआर, ददनांक 11 ददसम् बर, 2020 के तहत
भारत के रािपत्र, असाधारण, के भाग I, खंड 1 म ें प्रकाजित अपने अंजतम जनष्क षों म ेंइस जनणयच पर पहचं े ह ैंदक-
(i) प्रश्नगत उत्पाद भारत को जिषयगत दिे स े आर्भथक सहायता प्राप्त मूल्य पर जनयाचत दकया गया था, जिसके कारण
यहां इन आर्भथक सहायता प्राप्त उत्पादों की भरमार हो गई ।
(ii) प्रश्नगत उत्पादों को आर्भथक सहायता जमलन े के कारण यहां के घरेलू उद्योग को सारिान क्षजत हई ह ै।
(iii) यह सारिान क्षजत जिषयगत दिे म ें मलू त: उत्पाददत या िहा ं स े जनयाचजतत जिषयगत िस्ट्त ु के आर्भथक सहायता
प्राप्त आयात के कारण हई ह ै।
और उस पर जनश्चयात्मक ‘काउंटरिेललग ड्यूटी’ लगाए िान े की जसफाररि की ह,ै तादक घरेल ू उद्योग को हई क्षजत को दरू
दकया िा सके ।
1468 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अत:, अब, सीमा िुल् क टैररफ (सजससडाइज्ड िस्ट् तओंु की पहचान, उनका आंकलन, और उन पर काउंटरिेललग
ड्यूटी का संग्रहण और क्षजत जनधाचरण) जनयमािली, 1995 के जनयम 20 और 22 के साथ परित उक्त सीमा िुल् क टैररफ
अजधजनयम की धारा 9 की उप-धारा (1) और (6) के तहत प्रदत् त िजियों का प्रयोग करत े हए, केन्द र सरकार, जिजनर्ददष् ट
प्राजधकारी के उपयुचक् त अंजतम जनष्क षों पर जिचार करने के पम चात, एतद्द्वारा, उक्त जिषयगत िस्ट् तु पर, जिनका जििरण
नीच े दी गई सारणी के कॉलम (3) म ें जिजनर्ददष् ट ह,ै िो दक सीमा िल्ु क टैररफ अजधजनयम की प्रथम अनुसूची के उन टैररफ
मद के अतं गतच आती ह ैिो दक नीचे कॉलम (2) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ट ह,ै िो कॉलम (4) की तत्स ंबंधी प्रजिजि म ें
जिजनर्ददष् ट दिे म ें मूलत: उत् पाददत ह,ै िो कॉलम (5) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ट देिों स े जनयाचजतत ह,ै और कॉलम
(6) की तत्स ंबंधी प्रजिजि म ें जिजनर्ददष् ट उत् पादकों स े उत् पाददत ह ै और भारत म ें आयाजतत ह,ै पर उस राजि तक की काउंटर
िेललग ड्यूटी लगाती ह ै िो दक कॉलम (7) म ें उजल्लजखत दर से पररगजणत ड्यूटी की प्रमात्रा और दये प्रजतपाटन िल्ु क, यदद
कोई हो, की राजि के बीच अंतर के समतल्ु य हो, यथा:-
सारणी
क्र.सं. िीषचक/उप माल का जििरण मूलत: जनयाचतक दिे उत् पादक िुल् क की राजि,
िीषचक/टैररफ उत् पादन का सीआईएफ मूल् य के
मद दिे % के रूप में
(1) (2) (3) (4) (5) (6) (7)
1. 7007 19 00 टेक् सचडच टेम् पडच मलेजिया मलेजिया लिंगयी सोलर 9.71
ग्ल ास, चाह े कोटेड (मलेजिया), एसडीएन.
हो या उन्काटेड बीएचडी
2. 7007 19 00 टेक् सचडच टेम् पडच मलेजिया मलेजिया ऊपर क्रम संख्य ा 1 में 10.14
ग्ल ास, चाह े कोटेड उजल्लजखत से जभन्द न
हो या उन्काटेड अन्द य कोई उत् पादक
3. 7007 19 00 टेक् सचडच टेम् पडच मलेजिया मलेजिया स े कोई भी 10.14
ग्ल ास, चाह े कोटेड जभन्द न कोई अन्द य
हो या उन्काटेड दिे
4. 7007 19 00 टेक् सचडच टेम् पडच मलेजिया से मलेजिया कोई भी 10.14
ग्ल ास, चाह े कोटेड जभन्द न कोई
हो या उन्काटेड अन्द य दिे
2. इस अजधसूचना के अंतगचत लगाई गई काउंटर िेललग ड्यूटी इस अजधसूचना के रािपत्र म ें प्रकािन की तारीख स े
पांच िष च की अिजध तक (यदद इसके पहल े इस े िापस नहीं जलया िाता ह,ै इसका अजधक्रमण नहीं दकया िाता ह ै या इसम ें
संिोधन नहीं दकया िाता ह ैतो) लाग ू रहगे ी और इसका भुगतान भारतीय मरु ा म ें करना होगा ।
स्ट् पष्ट ीकरण – इस अजधसूचना के उद्देम य के जलए:-
(1) काउंटर िेललग ड्यूटी की गणना के प्रयोिन हते ु लाग ू जिजनमय दर िही दर होगी िो दक भारत सरकार, जित् त
मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना, जिसे सीमा िुल् क अजधजनयम, 1962 (1962 का 52) की धारा 14 के तहत
प्रदत् त िजियों का प्रयोग करत े हए समय-समय पर िारी दकया गया हो, म ें जिजनर्ददष् ट की गई होगी और इस जिजनमय दर
के जनधाचरण की प्रासंजगक तारीख िह तारीख होगी िो दक उक्त अजधजनयम की धारा 46 के अंतगतच आगम पत्र म ें प्रदर्भित
होगी ।
(2) “सीआईएफ मूल् य” स े अजभप्राय उस आंकलन मल्ू य स े ह ै जिसका जनधाचरण सीमा िल्ु क अजधजनयम, 1962 (1962
का 52) की धारा 14 के अतं गतच दकया िाता ह ै।
[फा. स.ं 354/15/2021-टीआरयू]
रािीि रंिन, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 9th March, 2021
No. 3/2021-Customs(CVD)
G.S.R. 163(E).—Whereas, in the matter 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,
1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in or exported from,
Malaysia (hereinafter referred to as the subject country), and imported into India, the Designated Authority
in its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification
6/13/2019-DGTR dated the 11th December, 2020 has come to the conclusion that-
(i) the subject goods have been exported to India from the subject country at subsidized prices;
(ii) the domestic industry has suffered material injury due to subsidization of the subject goods;
(iii) the material injury has been caused by the subsidized imports of the subject goods originating in
or exported from the subject country,
and has recommended the imposition of definitive countervailing duty on imports of the subject goods
originating in, or exported, from the subject country.
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 22 of the Customs Tariff (Identification, Assessment and
Collection of Countervailing Duty on Subsidized 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 tariff 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, countervailing
duty of an amount equivalent to the difference between the quantum calculated at the rate mentioned in
column (7) and antidumping duty payable, if any, of the said Table, namely:-
TABLE
S. Heading /Sub- Description of Group Country Country Producer Duty
No. heading/Tariff of origin of export amount as
Item % of CIF
value
(1) (2) (3) (4) (5) (6) (7)
1 7007 19 00 Textured Tempered Glass Malaysia Malaysia Xinyi Solar 9.71
whether coated or (Malaysia) Sdn.
uncoated Bhd.
2 7007 19 00 Textured Tempered Glass Malaysia Malaysia Any producer 10.14
whether coated or other than
uncoated producer
mentioned at S.
No. 1 above
3 7007 19 00 Textured Tempered Glass Malaysia Any Any 10.14
whether coated or country
uncoated other than
Malaysia
4. 7007 19 00 Textured Tempered Glass Any Malaysia Any 10.14
whether coated or country
uncoated other than
Malaysia4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. The countervailing 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: -
(1) the rate of exchange applicable for the purposes of calculation of such countervailing 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 Act.
(2) “CIF value” means the assessable value as determined under section 14 of the Customs Act, 1962
(52 of 1962).
[F. No. 354/15/2021-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.