Section 19(1)(a) in Customs Tariff (Identification, Assessment and collection of countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
(a)(i)the nature of subsidy being granted in respect of the article under investigation and the quantum of such subsidy;(ii)whether imports of such articles into India in the case of imports from specified countries, cause or threaten material injury to an industry established in India or materially retards the establishment of any industry in India and a causal link between the subsidized imports and such injury; and(iii)whether a retrospective levy is called for and if so, the reasons therefor and the date of commencement of such levy;