Clarification in respect of levy of final anti-dumping duty on imports of lead-acid batteries from Bangladesh vide Notification No. 1/2002-Customs, dated 2-1-2002 - Customs - 025/04

Clarification in respect of levy of final anti-dumping duty on imports of lead-acid batteries from Bangladesh vide Notification No. 1/2002-Customs, dated 2-1-2002 Circular No. 25/2004-Cus., dated 26-3-2004 F.No. 354/200/2001-TRU Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Clarification in respect of levy of final anti-dumping duty on imports of lead-acid batteries from Bangladesh vide Notification No. 1/2002-Customs, dated 2-1-2002. I am directed to state that final anti-dumping duty was imposed on imports of lead acid batteries originating in, or exported from China PR, Republic of Korea, Japan and Bangladesh vide Notification No. 1/2002-Customs, dated 2-1-2002. The said final anti-dumping duty was levied with effect from the date of imposition of provisional anti-dumping duty, i.e. 9-4-2001. 2. It has been brought to the notice of the Board that demands may have been raised for recovery of anti-dumping duty on imports of lead acid batteries from Bangladesh during the period 9-4-2001 to 1-1-2002, even though the provisional anti-dumping duty levied vide Notification No. 41/2001-Customs, dated 9-4-2001, did not cover such imports from Bangladesh. 3. In terms of Rule 20(2)(a) of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, final anti-dumping duty can be levied with retrospective effect from the date of imposition of the provisional anti-dumping duty, only if a provisional duty was levied and the designated authority had recorded a final finding of injury. In the present case, even though the designated authority had recorded a final finding of injury, since there was no provisional duty on imports of lead acid batteries from Bangladesh, no anti-dumping duty can be levied on such imports from Bangladesh during the period 9-4-2001 to 1-1-2002. 4. Therefore, it is clarified that final anti-dumping duty on such goods from Bangladesh is effective only from 2-1-2002 and not from the date of imposition of the provisional anti-dumping duty. 5. Pending cases on the subject may be disposed of in light of the above clarification. 6. Hindi version will follow in due course.