(1)Where any article is exported from any country or territory (hereafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose,--(a)if the article is not otherwise chargeable with duty under the provisions of this Act, a duty; or(b)if the article is otherwise so chargeable, an additional duty, not exceeding the margin of dumping in relation to such article:Provided that the, Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any article, impose on the importation of such article into India a duty or additional duty under this sub-section on the basis of a provisional estimate of such value and margin and if such duty or additional duty exceeds the margin as so determined,-(a)the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such duty or additional duty; and(b)refund shall be made of so much of such duty or additional duty which has been collected as is in excess of such duty or additional duty as so reduced.Explanation.-For the purposes of this section,-(a)"margin of dumping", in relation to an article, means the difference between the price at which such article is exported and its normal value;(b)"normal value", in relation to an article, means-(i)the comparable price in the ordinary course of trade for the said article or like article when meant for consumption in the exporting country or territory as determined under sub-section (2); or(A)the highest comparable price for the said article or like article from the exporting country or territory to any third country in the ordinary course of trade as determined under subsection (2); or(B)the cost of production of the said article or like article in the country of origin along with reasonable addition for selling and any other cost, and for profits, as determined under subsection (2).(ii)where such comparable price cannot be ascertained because of the particular market situation or for any other reason, such value shall be either-
