Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-25062025-264112
EXTRAORDINARY
PART I-Section 1
PUBLISHED BY AUTHORITY
No. 172]
NEW DELHI, TUESDAY, JUNE 24, 2025/ ASADHA 3, 1947
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(Directorate General of Trade Remedies)
INITIATION NOTIFICATION
Newdelhi, the 24th June, 2025
Case No. CVD (SSR) 01/2025
Subject: Initiation of countervailing duty investigation concerning imports of Textured
Tempered Coated and Uncoated Glass originating in or exported from
Malaysia.
1. F.No.7/10/2025-D.G.T.R.— Borosil Renewable Limited (BRL) and Vishakha Glass Pvt.
Ltd. (VGPL) (hereinafter referred to as the ‘applicants’ or the ‘Domestic Industry’) has filed
an application before the Designated Authority (hereinafter referred to as the ‘Authority’)
under the provisions of the Customs Tariff Act 1975, as amended from time to time
(hereinafter also referred to as the “Act”) and the Customs Tariff (Identification, Assessment
and Collection of Countervailing Duty on Subsidized Articles and for Determination of
Injury) Rules, 1995 thereof, as amended from time to time (hereinafter also referred to as the
“CVD Rules” or the "Rules") for the initiation of an extension and enhancement of
countervailing duty investigation concerning imports of ‘Textured Tempered Coated and
Uncoated Glass' (hereinafter referred to as the “product under consideration" or the "subject
goods" or the “PUC”) originating in or exported from Malaysia (hereinafter referred to as
the "subject country").
A. BACKGROUND OF PREVIOUS INVESTIGATION
2. The original Anti-Subsidy Investigation concerning imports of subject goods from
subject country was initiated on 12.9.2019 by the Designated Authority vide its initiation
notification No. 6/13/2019 DGTR. Pursuant to detailed investigation, the Designated
Authority recommended imposition of definitive anti-dumping duties on imports of subject
goods from the subject country vide its final findings notification No.6/13/2019-DGTR
dated 11.12.2020. The recommendations of the Designated Authority were implemented vide
Notification No. 03/2021-Customs (ADD) dated 09.3.2021 for a period of five years. The
current Anti-dumping duty is valid up to 08.03.2026.
B. PRODUCT UNDER CONSIDERATION
3. The product under consideration in the present application is "Textured Toughened
(Tempered) Glass with a minimum of 90.5% transmission having thickness not exceeding
4.2 mm (including tolerance of 0.2 mm) and where at least one dimension exceeds 1500
mm, whether coated or uncoated" (hereinafter referred to as the “subject goods" or the
“Product under Consideration"). The minimum level of transmission required in the subject
good can be achieved by keeping the iron content low, typically less than 200 ppm. The
transmission level goes up by about 2%-3% when coated with an anti-reflective coating
liquid. The glass whether coated or uncoated is tempered / toughened in a tempering furnace,
as it is essential for solar applications. The product in the market parlance is also known by
various names such as Solar Glass, Low Iron Solar Glass, Solar Glass Low Iron, Solar PV
Glass, High Transmission Photovoltaic Glass, Tempered Low Iron Patterned Solar Glass etc.
4. The subject goods are used as a component in Solar Photovoltaic Panels and Solar Thermal
applications. The level of transmission can be achieved by keeping the iron content low,
typically less than 200 ppm. The transmission level goes up by about 2%-3% when coated
with an anti-reflective coating liquid. The glass whether coated or uncoated is tempered /
toughened in a tempering furnace as it is essential for Solar applications. The glass used in
these applications as per current trend is from 2MM to 4 MM in thickness. Size of the
subject goods depends upon the purpose and module size. The glass is cut in various sizes as
per customer requirement before tempering as such or after coating. Since this is the sunset
review investigation, the product remains the same as was defined by the Authority in the
final findings.
5. The subject goods are classified under chapter heading 70071900. However, it has been
claimed by the Domestic Industry that the subject goods are also being imported under
various other tariff headings like 70031990, 70051010, 70051090, 70052190, 70052990,
70053090, 70071900 etc. It is clarified that the HS codes are only indicative, and the product
description shall prevail in all circumstances.
6. The applicant has not proposed any PCN.
7. However, the parties to the present investigation may provide their comments on the product
under consideration and propose PCNs (with justification), if any, within 15 days of
circulation of the receipt of intimation of initiation of the investigation. Submissions made
without justification will not be considered by the Authority.
C. LIKE ARTICLE
8. The applicants have submitted that subject goods produced by the applicant companies and
the subject goods imported from the subject country are like articles. There is no known
difference between the subject goods exported from the subject country and those produced
by the applicants. Textured Toughened (Tempered) Glass produced by the domestic industry
and imported from subject country are comparable in terms of essential product
characteristics such as physical & chemical characteristics, manufacturing process &
technology, functions & uses, product specifications, pricing, distribution & marketing and
tariff classification of the goods. Consumers can use and are using the two interchangeably.
The two are technically and commercially substitutable, and hence, should be treated as ‘like
article' under the Rules. Therefore, for the purpose of the present investigation, the subject
goods produced by the applicants in India are being treated as ‘Like Article' to the subject
goods being imported from the subject country
D. DOMESTIC INDUSTRY & STANDING
9. Rule 2(b) defines domestic industry as follows:
“’domestic industry' means the domestic producers as a whole of the like article
or domestic producers whose collective output of the said article constitutes a
major proportion of the total domestic production of that article, except when
such producers are related to the exporters or importers of the alleged
subsidised article, or are themselves importers thereof, in which case such
producers shall be deemed not to form part of domestic industry”
10. The application has been filed by M/s Borosil Renewables Limited (BRL) and M/s Vishakha
Renewables Ltd. (VRL). Apart from the applicants, there are three other producers in India,
viz. Gobind Glass & Industries Ltd, Triveni Renewables Pvt. Ltd., Gold Plus Float Glass
ltd., who had commenced production of the subject goods.
11. The applicants have certified that they have not imported the subject goods from the subject
country. Moreover, the applicants are not related to any importer or exporter of the subject
goods.
12. The investigating team is of the prima facie opinion that the applicant domestic producers
constitute domestic industry as defined under Rule 2(b) of the CVD Rules, 1995 and the
application satisfies the requirements of Rule 6(3) of the CVD Rules, 1995
E. SUBSIDY PROGRAMS
13. The applicants have alleged that the producers/exporters of the subject goods in the subject
country have benefited from the actionable subsidies provided at various levels by the
Government of the subject country; including the government of different provinces and
Municipalities in which producers/exporters are located, and other ‘Public bodies. The
applicants have relied upon the relevant Laws, Rules and Regulations and other Notifications
of the relevant Government Agencies and Public Bodies as available in the public domain.
14. The prima facie evidence provided by the applicants show that the producers and exporters
of the subject goods in Malaysia continued to benefit from a number of subsidies granted by
the Government of Malaysia and/or other public bodies as listed below. The alleged
subsidies consist of direct transfer of funds and potential direct transfer of funds or
liabilities; Government revenue that is otherwise due is foregone or not collected; Provision
of goods and services for less than adequate remuneration; etc.
I. Schemes Identified as Grants
i. Subsidies in Natural Gas
ii. The Market Development grant
II. Schemes Identified as Tax Incentive
iii. Pioneer Status
iv. Investment Tax Policies
v. Reinvestment Allowance
vi. Accelerated Capital Allowance
vii. Green Financing Initiatives
viii. Net Energy Metering (NEM) & Solar incentives
ix. Regional Incentives (Sabha / Melaka).
x. Supply Chain facilitation Program
xi. Group Relief
xii. Allowance Industrial Building (IBA)
xiii. Allowance for plants and Machinery
xiv. Double Deduction for Promotion of Malaysian brand
xv. Incentive for manufacturing and manufacturing related service in East Cost
Economic Corridor
xvi. Draw back on Import duty, Sales tax and Excise duty
xvii. Sales Tax Exemption
xviii. Exemption from Import Duty and Sales Tax for Outsourcing Manufacturing
Activities
xix. Exemption from Import Duty and Sales Tax on Spares and Consumables
xx. Exemption from Import Duty and Sales Tax on Machinery and Equipment
xxi. Exemption from Import Duty on Raw Materials/Components
xxii. Double Deduction for Promotion of Exports
xxiii. Double Deduction for Promotion of Export Cargo
xxiv. Allowance for Increased Export
xxv. Tax Exemptions for Exporters in Free Trade Zones
15. It has been alleged that the above schemes are subsidies since they involve a financial
contribution from the Governments of the subject country or other regional or local
governments of such subject country, including public bodies and confer benefit on the
recipient (s). They are also alleged to be limited to certain enterprises or groups of
enterprises and/or products and/or regions and therefore specific and countervailable. They
are also in some cases alleged to be contingent upon the use of domestic over imported
goods and/or contingent upon export performance.
16. The producers/exporters are advised to provide information with respect to any other subsidy
scheme that may have been availed by them. The Designated Authority reserves the right to
investigate other subsidies, which may be found to exist and availed by the producers and
exporters of the subject goods, during the course of investigation.
F. LIKELIHOOD OF CONTINUATION / RECURRENCE OF SUBSIDY AND
INJURY
17. There exists prima facie evidence indicating a likelihood of continuation or recurrence of
subsidization and resultant injury to the domestic industry in the event of withdrawal of the
anti-subsidy duty. This is based on factors such as the adverse price effects of such imports,
including sales below the cost of production of the domestic industry, underutilization of
production capacity, declining profitability, reduced return on capital employed, and the
likely negative impact on the overall performance and viability of the domestic industry if
the current anti-subsidy measures are discontinued.
G. INITIATION OF THE INVESTIGATION
18. On the basis of the duly substantiated application by or on behalf of the domestic industry,
and having satisfied itself, based on the prima facie evidence submitted by the applicants,
substantiating likelihood of continuation or recurrence of subsidization and injury to the
domestic industry, the Authority hereby initiates a sunset review investigation to review the
need for continued imposition of anti-subsidy duty on imports of the subject goods from the
subject country and to examine whether the expiry of the existing countervailing duty is
likely to lead to continuation or recurrence of subsidy and consequent injury to the domestic
industry, in accordance with Section 9 of the Act, read with Rule 24 of the CVD Rules.
H. SUBJECT COUNTRY
19. The present investigation is in respect of alleged subsidization of the product under
consideration in Malaysia.
I. PERIOD OF INVESTIGATION (POI)
20. The period of investigation for the purpose of the present application is January 2024 to
December 2024 (12 months). The injury analysis covers the POI and 2021-22, 2022-23 and
2023-24.
J. PROCEDURE
21. The sunset review investigation will cover all aspects of Final Finding published vide
Notification No.6/13/2019-DGTR dated 11.12.2020. The Authority will also undertake
likelihood analysis of continuation / recurrence of subsidization and injury in the event of
expiry of anti-subsidy duty in force.
22. The provisions of Rules 7,8,9,10,11,12, 13, 18, 19, 20, 21 and 22 shall be mutatis mutandis
applicable in this present review.
K. SUBMISSION OF INFORMATION
23. All communication should be sent to the Designated Authority via email at email addresses
dd17-dgtr@gov.in and ddl6-dgtr@gov.in with_a copy to adv13-dgtr@gov.in and consultant-
dgtr@gov.in. It must be ensured that the narrative part of the submission is in searchable
PDF/MS-Word format and data files are in MS-Excel format.
24. The known producers/exporters in the subject country, the Government of the subject
country through its Embassy in India, and the importers and users in India who are known to
be associated with the subject goods are being informed separately to enable them to file all
the relevant information within the time limits mentioned in this initiation notification. All
such information must be filed in the form and manner as prescribed by this initiation
notification, the Rules, and the applicable trade notices issued by the Authority.
25. Any other interested party may also make a submission relevant to the present investigation
in the form and manner as prescribed by this initiation notification, the Rules, and the
applicable trade notices issued by the Authority within the time limits mentioned in this
initiation notification.
26. Any party making any confidential submission before the Authority is required to make a
non-confidential version of the same available to the other interested parties.
27. Interested parties are further directed to regularly visit the official website of the Directorate
General of Trade Remedies (https://www.dgtr.gov.in/) to stay updated and apprised with the
information as well as further processes related to the investigation.
L. TIME LIMIT
28. Any information relating to the present investigation should be sent to the Designated
Authority via email at email address dd17-dgtr@gov.in and ddl6-dgtr@gov.in with_a copy
to adv13-dgtr@gov.in and consultant-dgtr@gov.in within 30 days from the date on which
the non-confidential version of the application filed by the domestic industry would be
circulated by the Designated Authority or transmitted to the appropriate diplomatic
representative of the exporting country as per Rule 7(4) of the CVD Rules. If no information
is received within the stipulated time limit or the information received is incomplete, the
Authority may record its findings based on the facts available on record and in accordance
with the Rules.
29. All the interested parties are here by advised to intimate their interest (including the nature
of interest) in the instant matter and file their questionnaire responses within the above time
limit as stipulated in this notification.
30. Where an interested party seeks addition al time for filing of submissions, it must
demonstrate sufficient cause for such extension in terms of Rule7(4) of the CVD Rules,
1995 and such request must come within the time stipulated in this notification.
M. SUBMISSION OF INFORMATION ON CONFIDENTIAL BASIS
31. Where any party to the present investigation makes confidential submissions or provides
information on a confidential basis before the Authority, such party is required to
simultaneously submit a non-confidential version of such information in terms of Rule 8 of
the CVD Rules and in accordance with the relevant trade notices issued by the Authority in
this regard.
32. Such submissions must be clearly marked as “confidential” or “non-confidential” at the top
of each page. Any submission that has been made to the Authority without such markings
shall be treated as “non- confidential” information by the Authority, and the Authority shall
be at liberty to allow other interested parties to inspect such submissions.
33. The confidential version shall contain all information which is, by nature, confidential,
and/or other information, which the supplier of such information claims as confidential. For
the information which is claimed to be confidential by nature, or the information on which
confidentiality is claimed because of other reasons, the supplier of the information is
required to provide a good cause statement along with the supplied information as to why
such information cannot be disclosed.
34. The non-confidential version of the information filed by the interested parties should be a
replica of the confidential version with the confidential information preferably indexed or
blanked out (where indexation is not possible) and such information must be appropriately
and adequately summarized depending upon the information on which confidentiality is
claimed.
35. The non-confidential summary must be insufficient detail to permit a reasonable
understanding of the substance of the information furnished on a confidential basis.
However, in exceptional circumstances, the party submitting the confidential information
may indicate that such information is not susceptible to summary, and a statement of reasons
containing a sufficient and adequate explanation in terms of Rule 8 of the Rules, 1995, and
appropriate trade notices issued by the Authority, as to why such summarization is not
possible, must be provided to the satisfaction of the Authority.
36. The interested parties can offer their comments on the issues of confidentiality claimed by
the domestic industry within 7 days from the date of circulation of the non-confidential
version of the documents filed before the Authority as indicated in this initiation notification.
37. Any submission made without a meaningful non-confidential version there of or a sufficient
and adequate cause statement in terms of Rule 8 of the Rules, and appropriate trade notices
issued by the Authority, on the confidentiality claim shall not be taken on record by the
Authority.
38. The Authority may accept or reject the request for confidentiality on examination of the
nature of the information submitted. If the Authority is satisfied that the request for
confidentiality is warranted or if the supplier of the information is either unwilling to make
the information public or to authorize its disclosure in generalized or summary form, it may
disregard such information.
39. The Authority on being satisfied and accepting the need for confidentiality of the
information provided, shall not disclose it to any party without specific authorization of the
party providing such information.
40. A list of registered interested parties will be uploaded on the DGTR's website along with the
request there in to all of them to email the non-confidential version of their submissions and
other information to all other interested parties.
N. NON-COOPERATION
41. In case any interested party refuses access to and otherwise does not provide necessary
information within a reasonable period or within the time stipulated by the Authority in this
initiation notification or subsequently time period provided through separate
communication, or significantly impedes the investigation, the Authority may declare such
interested party as non-cooperative and record its findings based on the facts available and
make such recommendations to the Central Government as it deems fit.
SIDDHARTH MAHAJAN, Designated Authority
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. GORAKHA NATH YADAVA DAVA
Digitally signed by GORAKHA NATH
Date: 2025.06.25 11:20:25 +05'30'