Section 19(2) in Customs Tariff (Identification, Assessment and collection of countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
(2)The final finding if affirmative, shall contain all information on the matter of facts and law and reasons which have led to the conclusion and shall also contain information regarding(i)the names of the suppliers, or when this is impractical, the supplying countries involved;(ii)a description of the product which is sufficient for customs purposes;(iii)the amount of subsidy established and the basis on which the existence of a subsidy has been determined;(iv)considerations relevant to the injury determination; and(v)the main reasons leading to the determination.
