Notification/Circular No.: 3/2026-Customs (CVD) | F. No. 190354/185/2021-TRU dated June 10, 2026
Applicable Act/Rule: Customs Tariff Act, 1975 (51 of 1975) / Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
Applicable Section/Rule: Section 9, Sub-sections (1) and (6); Rules 20 and 24
Ministry of Finance (Department of Revenue) has issued a notification amending Notification No. 4/2021-Customs (CVD) dated September 24, 2021, published vide G.S.R. 662(E). The amendment inserts a new paragraph in the principal notification. Entities subject to countervailing duty under the principal notification are impacted.
In the said notification, after paragraph 2, 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duty imposed under this notification shall remain in force up to and inclusive of the 23rd March, 2027, unless revoked, superseded or amended earlier.”
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