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Core Purpose

The Central Government amends Notification No. 32/2025-Customs (ADD) dated 12th November, 2025, to clarify the calculation of anti-dumping duty when safeguard duty is also imposed on 'Hot rolled flat products of alloy or non-alloy steel' imported from Vietnam.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 40/2025-Customs (ADD) (G.S.R. 932(E)) on 30th December, 2025, to amend its previous Notification No. 32/2025-Customs (ADD) (G.S.R. 836(E)) dated 12th November, 2025. The original notification imposed an anti-dumping duty on 'Hot rolled flat products of alloy or non-alloy steel' (tariff headings 7208, 7211, 7225 or 7226) originating in or exported from Vietnam, following the designated authority's final findings (Notification No. 06/15/2024-DGTR, dated 13th August, 2025) which concluded dumping, injury, and threat of further injury to the domestic industry. The current amendment inserts 'Note 3' into the principal notification, clarifying that if safeguard duty is imposed on these goods (as per Notification No. 02/2025-Customs (SG) dated 30th December, 2025), the anti-dumping duty payable shall be the amount mentioned in column no. (7) of the Table in the original notification, minus the safeguard duty payable, if any. This action is taken under sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. The notification was signed by Dheeraj Sharma, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30122025-268940 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 846] NEW DELHI, TUESDAY, DECEMBER 30, 2025/PAUSHA 9, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th December, 2025 No. 40/2025-Customs (ADD) G.S.R. 932(E).—Whereas in the matter of 'Hot rolled flat products of alloy or non-alloy steel' (hereinafter referred to as the subject goods) falling under tariff headings 7208, 7211, 7225 or 7226 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in, or exported from Vietnam (hereinafter referred to as the subject country), and imported into India, the designated authority in its final findings, vide notification No. 06/15/2024-DGTR, dated the 13th August, 2025, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 13th August, 2025, had inter-alia come to the conclusion that— (i) the subject goods have been exported to India from the subject country at a price below the normal value, resulting in dumping; (ii) the domestic industry has suffered injury as a result of dumped imports; (iii) there is also threat of further aggravated injury to the domestic industry, if anti-dumping duty is not imposed on import of subject goods from the subject country, and has recommended imposition of an anti-dumping duty on the imports of subject goods, originating in, or exported from the subject country and imported into India, in order to remove injury to the domestic industry. And whereas, on the basis of the aforesaid final findings of the designated authority, the Central Government had imposed the anti-dumping duty on the subject goods, vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2025-Customs (ADD), dated the 12th November, 2025 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 836(E), dated the 12th November, 2025; And whereas, the designated authority vide notification No. 06/15/2024-DGTR, dated the 13th August, 2025, published in the Gazette of India, Extraordinary, Part I, Section 1 had recommended that the anti-dumping duty payable would be the anti-dumping duty (mentioned in column (7) of the Table in para 122 of the aforementioned Final Findings) minus the safeguard duty payable, if any; And whereas, a safeguard duty has now been imposed on the subject goods vide Notification No. 02/2025- Customs (SG) dated the 30th December, 2025 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i). 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 20 of the Customs Tariff (Identification, Assessment and Collection of Anti- dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 32/2025-Customs (ADD), dated the 12th November, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 836(E), dated the 12th November, 2025, namely:- In the said notification, after Note 2 and before paragraph 2 the following note shall be inserted, namely:- "Note 3: Safeguard duty has been imposed on the subject goods vide Notification No. 02/2025-Customs (SG) dated 30th December, 2025. Therefore, anti-dumping duty equal to the anti-dumping duty mentioned in column no. (7) of the Table above, minus the safeguard duty payable, if any, shall be imposed.". [F. No. 190354/135/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 32//2025-Customs (ADD), dated the 12th November, 2025 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 836(E), dated the 12th November, 2025

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