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Core Purpose

The Central Government amends Notification No. 77/2021 – Customs (ADD), dated 27th December, 2021, to modify the anti-dumping duty rates on 'Decor Paper' originating in or exported from China PR.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 19/2025 -Customs (ADD) on June 24, 2025, under G.S.R. 407(E), to further amend Notification No. 77/2021–Customs (ADD), dated December 27, 2021 (G.S.R. 882(E)). This amendment follows a mid-term review initiated by the designated authority on March 28, 2024, vide initiation notification number 7/15/2023-DGTR, under sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. The review concerned anti-dumping duty imposed on imports of 'Decor Paper' (Tariff items 4805 9100, 4802 2090) originating in or exported from China PR. The designated authority's final findings, dated March 25, 2025 (F.No. 7/15/2023-DGTR), recommended modifying the existing duty table. Consequently, the Central Government, exercising powers under sub-sections (1) and (5) of section 9A of the Customs Tariff Act, read with rules 18 and 23 of the said rules, has substituted the anti-dumping duty table. New duties are: 110 USD per Metric Tonne for Decor Paper from China PR produced by Shandong Boxing Ouhua Special Paper Co., Ltd. or Zibo OU-MU Special Paper Co., Ltd.; 297 USD per Metric Tonne for Decor Paper from China PR produced by Hangzhou Huawang New Material Technology Co. Ltd.; and 542 USD per Metric Tonne for Decor Paper from China PR produced by any other producer, or for Decor Paper originating from any country other than China PR but exported from China PR. 'Decor Paper' is defined as uncoated paper in reel form of 40-130GSM, having klemm absorbency of at least 12 mm per 10 minutes, wet tensile strength of 6-12 N/15 mm, and gurley porosity of 10-40 sec / 100 ml, containing titanium dioxide or pigments as filler, used as a base paper for high pressure (HPL) or low-pressure (LPL) decorative laminates, excluding printed decor paper classifiable under 4811. The product includes various types like surfacing paper, liner, barrier paper, shuttering base, overlay paper and print base paper, and may come in various sizes (e.g., 95 cm, 96 cm, 102 cm, 123 cm, 123.5 cm, 124 cm, 124.5 cm, 125 cm, 131 cm, 132 cm, 183 cm, 184 cm and 185 cm). The principal notification was previously amended on May 24, 2022, vide notification No. 15/2022-Customs(ADD) (G.S.R. 387(E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-24062025-264084 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 364] NEW DELHI, TUESDAY, JUNE 24, 2025/ASHADHA 3, 1947 MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION New Delhi, the 24th June, 2025 No. 19/2025 -Customs (ADD) G.S.R. 407(E).-—Whereas, the designated authority vide initiation notification number 7/15/2023- DGTR, dated the 28th March, 2024, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 28th March, 2024, had initiated review under sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) read with rule 23 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), regarding the need for redetermination of duty in the matter of anti-dumping duty imposed on imports of 'Decor Paper' (hereinafter referred to as the subject goods) originating in or exported from China PR (hereinafter referred to as the subject country) vide notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 77/2021– Customs (ADD), dated the 27th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 882(E), dated the 27th December, 2021; And whereas, the designated authority in its final findings in the mid-term review vide notification F.No. 7/15/2023-DGTR, dated the 25th March, 2025, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 25th March, 2025, has recommended modification of existing duty table in notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 77/2021-Customs (ADD), dated the 27th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 882 (E), dated the 27th December, 2021; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, read with rules 18 and 23 of the said rules, the Central Government hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 77/2021 – Customs (ADD), dated the 27th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 882(E), dated the 27th December, 2021, namely:- In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely: - "Table +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | S1. | Tariff item | Description | Country | Country | Producer | Amount | Unit | Currency | | no. | | | of origin | of export | | | | | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | 1. | 4805 9100, | Decor Paper*| People's | Any | Shandong | 110 | MT | USD | | | 4802 2090 | | Republic | country, | Boxing | | | | | | | | of China | including | Ouhua | | | | | | | | | People's | Special | | | | | | | | | Republic | Paper Co., | | | | | | | | | of China | Ltd. | | | | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | 2. | 4805 9100, | Decor Paper*| People's | Any | Zibo OU- | 110 | MT | USD | | | 4802 2090 | | Republic | country, | MU Special | | | | | | | | of China | including | Paper Co., | | | | | | | | | People's | Ltd. | | | | | | | | | Republic | | | | | | | | | | of China | | | | | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | 3. | 4805 9100, | Decor Paper*| People's | Any | Hangzhou | 297 | MT | USD | | | 4802 2090 | | Republic | country, | Huawang | | | | | | | | of China | including | New | | | | | | | | | People's | Material | | | | | | | | | Republic | Technology | | | | | | | | | of China | Co. Ltd. | | | | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | 4. | 4805 9100, | Decor Paper*| People's | Any | Any other | 542 | MT | USD | | | 4802 2090 | | Republic | country, | than at Sl. | | | | | | | | of China | including | no. 1, 2 and | | | | | | | | | People's | 3 | | | | | | | | | Republic | | | | | | | | | | of China | | | | | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ | 5. | 4805 9100, | Decor Paper*| Any | People's | Any | 542 | MT | USD | | | 4802 2090 | | Country | Republic | | | | | | | | | other | of China | | | | | | | | | than | | | | | | | | | | People's | | | | | | | | | | Republic | | | | | | | | | | of China | | | | | | +-----+------------+-------------+---------------------+---------------------+---------------------------------+----------+-------+----------+ *uncoated paper in reel form of 40-130GSM, having klemm absorbency of at least 12 mm per 10 minutes, wet tensile strength of 6-12 N/15 mm, and gurley porosity of 10-40 sec / 100 ml, containing titanium dioxide or pigments as filler. It is a base paper for high pressure (HPL) or low-pressure (LPL) decorative laminates, also known as decor paper, decorative base paper, decorative paper for high-pressure or low-pressure laminates, coating base paper and print base paper, but excluding printed decor paper classifiable under 4811. The product under consideration includes various types of decor paper, such as surfacing paper (white/off- white), liner (white / off-white), barrier paper, shuttering base, overlay paper and print base paper (color / white) but excludes printed decor paper classifiable under 4811. It may be imported as base paper for waxing, coating and impregnation; base paper for printing; base paper for use in decorative industry and barrier paper, and may come in various sizes as 95 cm, 96 cm, 102 cm, 123 cm, 123.5 cm, 124 cm, 124.5 cm, 125 cm, 131 cm, 132 cm, 183 cm, 184 cm and 185 cm. [F. No. CBIC-190354/287/2021-TRU] DHEERAJ SHARMA, Under Secy. Note:- The principal notification No. 77/2021-Customs(ADD), dated the 27th December, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 882(E), dated the 27th December, 2021 and last amended vide notification No. 15/2022-Customs(ADD), dated the 24th May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 387(E), dated the 24th May, 2022.

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