CUSTOMS
The Ministry of Finance, vide Notification No. 27/2026-Customs (ADD) dated November 05, 2026, read with CBIC Instruction No. 22/2026-Customs dated November 06, 2026, has prescribed provisional assessment and furnishing of guarantees in respect of imports of Alloy Steel Chisel/Tool and Hydraulic Rock Breakers in fully assembled condition exported from Malaysia, pending the outcome of an anti-circumvention investigation initiated by the Directorate General of Trade Remedies (DGTR).
The investigation has been initiated under Section 9A(1A) of the Customs Tariff Act, 1975, in view of the prima facie evidence of alleged country-based circumvention through Malaysia of the existing Anti-Dumping Duty (ADD) imposed on the subject goods originating in or exported from China PR and Korea RP, vide Notification No. 11/2024-Customs (ADD) dated June 27, 2024.
Accordingly, Notification No. 27/2026-Customs (ADD) provides that imports of the subject goods exported from Malaysia, including seven specified assemblies/sub-assemblies/components of hydraulic rock breakers, namely front head, back head, piston, cylinder body/hydraulic unit, bracket, frame and cylinder, shall be subjected to provisional assessment until the Central Government takes a decision under Rule 27(3) of the Anti-Dumping Duty Rules, 1995.
Further, CBIC, vide Instruction No. 22/2026-Customs, has prescribed the following guarantee rates, calculated on the CIF value of imports, to secure the potential Anti-Dumping Duty liability, if any:
- Hydraulic Rock Breaker in fully assembled condition: 162.50% of CIF value.
- Alloy Steel Chisel/Tool: 29.21% of CIF value.
The prescribed guarantees are intended to secure the payment of Anti-Dumping Duty, if any, that may become payable pursuant to the recommendations of the Designated Authority and the subsequent decision of the Central Government. The existing Anti-Dumping Duty under Notification No. 11/2024-Customs (ADD), wherever applicable, shall continue to be levied and collected.
The provisional assessment and guarantee requirement shall remain in force pending the final decision of the Central Government under Rule 27(3) of the said Rules.
[Notification No. 27/2026-Customs (ADD) dated November 05, 2026 read with Instruction No. 22/2026-Customs dated November 06, 2026]
