Section 31 in Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on dumped Articles for Determination of Injury) Rules, 1995
31. Determination of Absorption.
(1)The designated authority, upon determination that absorption of anti-dumping duty exists, may recommend modification of the form or basis of the anti-dumping duty, or the quantum of anti-dumping duty, or both, to imports of articles found to be absorbing an existing anti-dumping duty and such modification may apply retrospectively from the date of initiation of the investigation under rule 30.(2)The designated authority shall issue a public notice recording its findings.(3)The Central Government may, pursuant to the recommendations made by the designated authority, modify the form or basis of the anti-dumping duty, or the quantum of anti-dumping duty, or both, applicable to the imports of such article from the date of initiation of the investigation under rule 30 or such date as may be recommended by the designated authority.]Annexure I(See rule B)Principles governing the determination of Normal Value, Export Price and Margin of DumpingThe designated authority while determining the normal value, export price and margin of dumping shall take into account inter alia, the following principles : -
