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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-03072026-274070
No. 508]
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
NEW DELHI, FRIDAY, JULY 3, 2026/ASHADHA 12, 1948
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 3rd July, 2026
No. 13/2026-Customs (ADD)
G.S.R. 566(E).— Whereas, in the matter of import of "Insoluble Sulphur" (hereinafter referred to as the
subject goods), originating in or exported from People's Republic of China and Japan, the designated authority, vide
its final findings notification F. No. 7/03/2026-DGTR dated the 07th March, 2025, had recommended imposition of
anti-dumping duty on imports of the subject goods;
And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had
imposed anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 13/2025-Customs (ADD), dated the 06th June, 2025, published vide G.S.R.
372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 06th June, 2025;
And whereas, the designated authority, vide initiation notification F. No. 7/03/2026-DGTR dated the 20th
March, 2026, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 20th March, 2026, has
initiated an anti-absorption review investigation under Section 9A of the Customs Tariff Act, 1975 (51 of 1975) read
with rule 30 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped
Articles and for Determination of Injury) Rules, 1995(hereinafter referred to as the said rules), in respect of imports of
the subject goods originating in or exported from People's Republic of China;
And whereas, the designated authority has observed prima facie evidence of absorption of anti-dumping duty
and has recommended provisional assessment of imports of the subject goods from People's Republic of China
pending completion of the said review in accordance with sub-rule (5) of rule 30 of the said rules;
Now, therefore, in accordance with sub-rule (5) of rule 30 of the said rules, the Central Government, after
considering the aforesaid recommendation of the designated authority, hereby orders that pending the outcome of the
said anti-absorption review investigation, imports of the subject goods from People's Republic of China attracting
anti-dumping duty under notification No. 13/2025-Customs (ADD), dated the 06th June, 2025 published vide number
G.S.R. 372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 06th June, 2025,
shall be subjected to provisional assessment till a decision under sub-rule (3) of rule 31 of the said rules is taken by the
Central Government.
2.
The provisional assessment shall be subject to furnishing such guarantee as the proper officer of customs
deems fit, for payment of the differential anti-dumping duty, if any, that may become payable consequent upon the
recommendations of the designated authority and the decision of the Central Government under sub-rule (3) of rule 31
of the said rules.
Note: It is clarified that the anti-dumping duty imposed vide notification No. 13/2025-Customs (ADD), dated the 06th
June, 2025 published vide number G.S.R. 372(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), dated the 06th June, 2025, shall continue to be levied and collected on imports of the subject goods
originating in or exported from People's Republic of China and Japan, in accordance with the provisions of the
said notification.
[F. No. CBIC-190349/18/2025-TRU]
DHEERAJ SHARMA, 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.
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