Section 11(3) in Customs Tariff (Identification, Assessment and collection of countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
(3)For the purposes of sub-clause (iii) of Clause (c) "subsidy for assistance to promote adaptation of existing facilities to new environmental requirements" means assistance to promote adaptation of existing facilities to new environmental requirements imposed by law and/or regulations which result in greater constraints and financial burden on commercial organisations:Provided that the assistance -(i)is a one-time non-recurring measure; and(ii)is limited to twenty per cent of the cost of adaptation; and(iii)does not cover the cost of replacing and operating the assisted investment, which must be fully borne by commercial organisations; and(iv)is directly linked to and proportionate to a commercial organisation's planned reduction of nuisances and pollution, and does not cover any manufacturing cost saving which may be achieved; and(v)is available to all firms which can adopt the new equipment and/or production processes.
