Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
In exercise of the powers conferred by sub-section (7) of section 9 and sub-section (2) of section 9B of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the Customs Tariff (Identification, Assessment and Collection of Duty or Additional Duty on Bounty-fed Articles and for Determination of Injury) Rules, 1985, except as respect things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely :-
| Rule 1 | Short title and commencement |
| Rule 2 | Definitions |
| Rule 3 | Appointment of designated authority |
| Rule 4 | Duties of the designated authority |
| Rule 5 | Decision as to country of origin |
| Rule 6 | Initiation of investigation |
| Rule 6A | Consultation. |
| Rule 7 | Principles governing investigations |
| Rule 8 | Confidential information |
| Rule 9 | Accuracy of the information |
| Rule 10 | Investigation in the territory of other specified countries |
| Rule 11 | Nature of subsidy |
| Rule 12 | Conferment of benefit |
| Rule 13 | Determination of injury |
| Rule 14 | Preliminary findings |
| Rule 15 | Levy of provisional duty |
| Rule 16 | Termination of investigation |
| Rule 17 | Suspension or termination of investigation on acceptance of price undertaking |
| Rule 18 | Disclosure of information |
| Rule 19 | Final findings |
| Rule 20 | Levy of duty |
| Rule 21 | Imposition of duty on non-discriminatory basis |
| Rule 22 | Date of commencement of duty |
| Rule 23 | Refund of duty |
| 1[Rule 23A | Subsidy margin for exporters not originally investigated] |
| Rule 24 | Review |
| Rule 25 | Circumvention of countervailing duties |
| Rule 26 | Initiation of investigation to determine circumvention. |
| Rule 27 | Determination of circumvention. |
| Rule 28 | Review of circumvention |
| Rule 29 | Anti-absorption review |
| Rule 30 | Initiation of investigation to determine absorption |
| Rule 31 | Determination of Absorption |
1. Inserted vide:- Notification No. 51/2024-Customs (N.T.) dt.23.07.2024