CHAPTER 40
Rubber and articles thereof
NOTES :
1. Except where the context otherwise requires, throughout this Schedule the expression “rubber” means the following products, whether or not vulcanised or hard:
natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2. This Chapter does not cover:
(a) goods of Section XI (textiles and textile articles);
(b) footwear or parts thereof of Chapter 64;
(c) headgear or parts thereof (including bathing caps) of Chapter 65;
(d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) articles of Chapter 90,92,94 or 96; or
(f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
3. In headings 4001 to 4003 and 4005, the expression “primary forms” applies only to the following forms:
(a) liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 4002, the expression “synthetic rubber” applies to:
(a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 180C and 290C , will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) thioplasts (TM ); and
(c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5. (A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);
(B) the presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material :
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following:
heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), anti-oxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, vulcanised, viscosity-control agents, or similar special-purpose additives.
(In note 4 clause (a) & 5 (small a,b wherever they occur) has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
6. For the purposes of heading 4004, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm., is to be classified as strip, rods or profile shapes, of heading 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 4008, the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
SUPPLEMENTARY NOTES :
1. For the purposes of headings 4009 and 4010, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, where such products, form integral part of ingredient of such rubber products, shall be taken into account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall be ignored.
2. Tariff item 4008 21 10 shall also apply to “plates”, “sheets”, and “strips”, whether or not cut to shape and surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of rubber tyres.
ANTI-DUMPING DUTY AND EXEMPTION NOTIFICATIONS
Anti-dumping duty on Acrylonitrile Butadiene Rubber originating in or exported from Taiwan :
[Notfn. No. 37/00-Cus. dt. 6.4.2000]
WHEREAS in the matter of import of Acrylonitrile Butadiene Rubber (NBR), falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from, Taiwan, the Designated Authority vide its preliminary findings, published in the Gazette of India Extraordinary, Part I, Section 1, dated the 28th September, 1999, had come to the conclusion that-
(a) Acrylonitrile Butadiene Rubber (NBR) originating in, or exported from, Taiwan has been exported to India below normal value, resulting in dumping;
(b) the Indian industry has suffered material injury;
(c) the injury has been caused cumulatively by the imports from the subject countries;
AND WHEREAS on the basis of the aforesaid findings of the Designated Authority, the Central Government has imposed anti-dumping duty vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 120/99-Customs, dated the 2nd November, 1999, [G.S.R.743(E), dated the 2nd November, 1999] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 2nd November, 1999;
AND WHEREAS the Designated Authority vide its final findings, dated the 23rd February, 2000 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd February, 2000, has come to the conclusion that -
(a) Acrylonitrile Butadiene Rubber (NBR) originating in, or exported from, Taiwan has been exported to India elow normal value, resulting in dumping;
(b) the domestic industry has suffered material injury;
(c) the causal link between dumping and injury is established.
Now, therefore, in exercise of the powers conferred by sub-section (1) and (5) of section 9A, of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the Designated Authority, hereby imposes on the said Acrylonitrile Butadience Rubber (NBR) falling under Chapter 40 of the First Schedule to the said Customs Tariff Act and originating in, or exported from, Taiwan, when exported by the exporter mentioned in column (2) of the Table annexed hereto and imported into India, an anti-dumping duty at a rate which is equivalent to the amount per metric tonne mentioned in the corresponding entry in column (3) of the said Table
TABLE
| S.No. | Name of the Exporter | Amount of duty
(Rupees per Metric Tonne) |
| (1) | (2) | (3) |
| 1. | M/s Nantex Industry Co. Ltd. Taiwan | 6288 |
| 2. | Exporter other than above | 6288 |
2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of the imposition of the provisional duty, i.e. the 2nd November, 1999.
Anti-dumping duty on Ethylene Propylene Diene Rubber originating in or exported from Japan :
[Notfn. No. 72/00-Cus. dt. 22.5.2000]
WHEREAS in the matter of import of Ethylene Propylene Diene Rubber (herein after referred to as EPDM rubber), excluding polybutadiene rubber, falling under sub-heading No. 4000.70 of the First Schedule to the Customs Tariff. Act, 1975 (51 of 1975), originating in or exported from, Japan, the Designated Authority vide its preliminary findings, published in the Gazette of India Extraordinary, Part I, Section 1, dated the 24th December, 1998, had come to the conclusion that-
(a) EPDM rubber originating in, or exported from Japan has been exported to India below normal value, resulting in dumping;
(b) the Indian industry has suffered material injury;
(c) the injury has been caused cumulatively by the imports from the subject countries;
AND WHEREAS on the basis of the aforesaid findings of the Designated Authority, the Central Government has imposed anti-dumping duty on the said EPDM rubber vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 38/99-Customs, dated the 12th April, 1999 [G.S.R.258(E), dated the 12 th April, 1999] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 12th April, 1999;
AND WHEREAS the Designated Authority vide its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 14th May, 1999, had come to the conclusion that -
(a) EPDM rubber has been exported from Japan has been exported to India below normal value, resulting in dumping;
(b) the domestic industry has suffered material injury;
(c) the injury has been caused to the domestic industry by dumping of the subject goods originating in, or exported from Japan;
AND WHEREAS on the basis of the aforesaid findings of the Designated Authority, the Central Government has imposed anti-dumping duty on the said EPDM rubber vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 91/99-Customs, dated the 13th July, 1999 [G.S.R.517(E), dated the 13 th July, 1999] published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 13th July, 1999;
And Whereas the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT), in its final order No. 29-30/2000-AD. dated the 9th February in Appeal No. C/267/99-AD in the matter of M/s. DSM Idemitsu Limited vs. Designated Authority (Anti-dumping) and in Appeal No. C/22/2000-AD in the matter of M/s. Herdillia Unimers Limited vs. Designated Authority (Anti-Dumping) has held that "anti-dumping duty should be imposed in the terms of dollar. Accordingly, on conversion, table in the final findings of the Designated Authority is modified as under :-
TABLE
| S.No. | Name of the Company or Exporter | Amount
(US $ per metric tonne) |
| (1) | (2) | (3) |
| 1. | M/s JSR | 2819.16 |
| 2. | M/s. DSM | 2933.47 |
| 3. | Any Other Exporter | 2933.47 |
But for the above modifications, the order passed by the Designated Authority is otherwise upheld".
And Whereas the designated authority has accepted the above order of CEGAT dated the 9th February, 2000.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 9A, of the said Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, and in supersession of the notification of the Govt. of India in the Ministry of Finance (Department of Revenue) No. 91/99-Customs dated the 13th July, 1999 [G.S.R. 517(E), dated the 13th July, 1999], published in Part II, Section 3, sub-section (i) of the Gazette of India, dated the 13th July, 1999, the Central Government except as respects things done or omitted to be done before such supersessions, hereby imposes on the said EPDM rubber, excluding polybutadiene rubber, falling under sub-heading No. 4002.70 of the First Schedule to the said Customs Tariff Act, originating in or exported from Japan, when exported by the company or exporter mentioned in column (2) of the Table below, and imported into India, an anti-dumping duty at a rate which is equivalent to the difference between the amount mentioned in the corresponding entry in column (3) of the Table below and the landed value of the said imported EPDM rubber per metric tonne
TABLE
| S.No. | Name of the Company or Exporter | Amount
(US $ per metric tonne) |
| (1) | (2) | (3) |
| 1. | M/s JSR | 2819.16 |
| 2. | M/s DSM | 2933.47 |
| 3. | Any Other Exporter | 2933.47 |
Explanation I : For the purposes of this notification, "landed value" means the assessable value as determined by the proper officer under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under section 3, 3A, 8B, 9 and 9A, as the case may be, of the Customs Tariff Act, 1975.
Explanation II : For the purposes of this notification, the anti-dumping duty shall be paid in Indian currency. The "rate of exchange" applicable for the purposes of calculation of such anti-dumping duty shall be the rate, which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of powers under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act and the relevant date for determination of the "rate of exchange" shall be the date of presentation of the "bill of entry" under section 46 of the said Customs Act.
For anti-dumping duty on Styrene Butadiene Rubber (SBR) falling under heading Nos. 39.03 or 40.02, originating in or exported from Japan, Taiwan, Turkey, USA and Korea RP - see Notfn. No. 73/00-Cus. dt. 22.5.2000 as amended by Notfn. No. 56/02-Cus. dt. 31.5.2002 under Chapter 39.
Anti- dumping duty on acrylonitrile butadiene rubber originating in or exported from Japan :
[Notfn. No. 126/01-Cus. dt. 21.12.2001]
WHEREAS the designated authority vide notification published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 24th day of October, 2000, had initiated review in the matter of continuation of antidumping duty on acrylonitrile butadiene rubber (hereinafter referred to as NBR) originating in, or exported from, Japan, imposed vide notification No.68/99-Customs, dated the 26th May, 1999 [G.S.R.391](E), dated the 26th May, 1999] and had requested for suitable extension of anti-dumping duty, pending the results of the review investigations;
AND WHEREAS the Central Government has extended the anti-dumping duty imposed on acrylonitrile butadiene rubber originating in, or exported from, Japan vide notification No.139/2000-Customs, dated the 9th November, 2000 [G.S.R. 856 (E), dated the 9th November, 2000] and notification No.46/2001-Customs, dated the 30th April, 2001 [G.S.R. 308 (E), dated the 30th April, 2001], upto and inclusive of 13th November, 2001;
AND WHEREAS the designated authority vide notification published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 12th November, 2001 has concluded that –
(a) NBR originating in, or exported from, Japan has been exported to India below normal value resulting in dumping;
(b) the domestic industry is suffering injury;
(c) the injury may intensify if anti-dumping duty is removed;
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Customs Tariff Act, read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government after considering the aforesaid findings of the designated authority, hereby imposes on acrylonitrile butadiene rubber, falling under sub-heading No. 4002.59 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, Japan, and imported into India, an anti-dumping duty at the rate which is equivalent to the difference between the amount mentioned in column (4) of the Table below and the landed value of imports.
TABLE
| S.No. | Country | Name of Producer/ Exporter | Amount (US$ / metric tonne) |
| (1) | (2) | (3) | (4) |
| 1. | Japan | All producers/exporters | 2088 |
2. The anti dumping duty shall be paid in Indian currency.
Explanation. - For the purposes of this notification,-
(a) “landed value” means the assessable value as determined under the Customs Act, 1962 ( 52 of 1962) and includes all duties of customs except duties levied under section 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act.
(b) "rate of exchange" applicable for the purposes of calculation of such anti-dumping duty shall be the rate, which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
Anti-dumping duty on acrylonitrile butadiene rubber originating in or exported from Korea RP and Germany.
[Notfn. No. 111/02-Cus. dt. 10.10.2002]
WHEREAS the designated authority vide notification published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 1st day of October, 2001, had initiated review in the matter of continuation of final antidumping duty imposed on acrylonitrile butadiene rubber falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as NBR) originating in, or exported from, Korea RP and Germany, vide notification No.91/2001-Customs, dated the 7th September, 2001 [G.S.R. 649 (E), dated the 7th September, 2001], on the basis of midterm review findings of the designated authority vide notification published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 20th July, 2001 and had requested for suitable extension of anti-dumping duty, pending the results of the review investigations;
AND WHEREAS the Central Government has extended the anti-dumping duty imposed on NBR originating in, or exported from, Korea RP and Germany vide notification No. 91/2001-Customs, dated the 7th September, 2001, as amended vide notification No.8/2002-Customs, dated the 18th January, 2002 [G.S.R. 40 (E), dated the 18th January, 2002] upto and inclusive of 30th July, 2002; and notification No.71/2002-Customs, dated the 22nd July, 2002 [G.S.R. 506 (E), dated 22nd July, 2002], upto and inclusive of 30th September, 2002;
AND WHEREAS the designated authority vide notification No.50/1/2001-DGAD, dated the 21st September, 2002, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 21st September, 2002 has concluded that –
(a) NBR originating in, or exported from, Korea RP and Germany have been exported to India below its normal value;
(b) various economic indicators and injury parameters in particular price undercutting by dumped imports imply that the cessation of anti-dumping duty on NBR from Korea RP and Germany will lead to continuance or recurrence of dumping and injury; and
(c) has recommended for continuation of anti-dumping duty on NBR;
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the said Customs Tariff Act, read with rule 23 of the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government after considering the aforesaid findings of the designated authority, hereby imposes on acrylonitrile butadiene rubber, falling under Chapter 40 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, Korea RP and Germany, and imported into India, an anti-dumping duty at the rate which is equivalent to the difference between the amount mentioned in column (4) of the Table below and the landed value of imports per metric tonne.
TABLE
| S. No. | Name of Country | Exporter/ Producer | Amount ( US $/ MT) |
| (1) | (2) | (3) | (4) |
| 1 | Korea RP | Korea Kumho Petrochemical Co. | 1692.12 |
| Hyundai Petrochemical Co. Ltd | 1908.28 |
| All other exporters / producers | 1902.28 |
| 2. | Germany | Bayer AG | 2314.8 |
| All other exporters/producers | 2314.8 |
Explanation. - For the purposes of this notification,-
(a) “landed value” means the assessable value as determined under the Customs Act, 1962 ( 52 of 1962) and includes all duties of customs except duties levied under section 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act.
(b) The anti dumping duty shall be paid in Indian currency and rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate, which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers conferred under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
For anti-dumping duty on High Styrene Butadiene Copolymer falling under sub-heading Nos. 3903.90 or 4002.19, originating in or exported from Poland and the European Union - see Notfn. No. 6/02-Cus. dt. 15.1.2002 under Chapter 39.
Anti-dumping duty on Ethylene Propylene Diene Rubber, originating in or exported from Korea RP:
[Notfn. No. 34/04-Cus. dt. 9.2.2004]
WHEREAS, in the matter of import of Ethylene Propylene Diene Rubber, falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Korea RP, the designated authority vide its final findings, No. 28/1/99-DGAD, dated the 21st August, 2000, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 21st August, 2000, had come to the conclusion that-
(a) Ethylene Propylene Diene Rubber originating in or exported from Korea RP had been exported to India below normal value;
(b) the Indian industry had suffered material injury;
(c) the injury had been caused to the domestic industry by the dumping of Ethylene Propylene Diene Rubber originating in or exported from Korea RP;
AND WHEREAS, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 122/2000-Customs, dated the 27th September, 2000, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 27th September, 2000 [G.S.R. 751(E), dated the 27th September, 2000];
AND WHEREAS, the designated authority, vide its final findings in review No. 14/43/2002-DGAD, dated the 22nd December, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 23rd December, 2003, has come to the conclusion that-
(a) Ethylene Propylene Diene Rubber originating in or exported from Korea RP has been exported to India below its normal value, resulting in dumping;
(b) inspite of the anti-dumping duty being in force Ethylene Propylene Diene Rubber has been exported to India from Korea RP at dumped prices and the domestic industry continues to suffer injury; and
(c) it is necessary to continue definitive anti-dumping duty on imports of Ethylene Propylene Diene Rubber originating in or exported from Korea RP,
and has recommended imposition of anti-dumping duties on imports of Ethylene Propylene Diene Rubber originating in or exported from Korea RP at rates equivalent to the difference between US Dollar 2418.5 and the landed value of such imports per Metric Tonne;
NOW, therefore, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with sub-sections (5) and (6) of the said section 9A and rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and produced by the producers as specified in the corresponding entry in column (7), when exported from the countries as specified in the corresponding entry in column (6), by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at a rate which is equivalent to the difference between, the amount as specified in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10), of the said Table, and the landed value of such imported goods in like currency per like unit of measurement.
TABLE
| Sl. No. | Tariff item | Descrip-tion of goods | Specifi-cation | Coun-try of origin | Coun-try of export | Produ-cer | Exporter | Amount | Unit of mea-sure-ment | Curr-ency |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| 1. | 40027000 | Ethylene Propylene Diene Rubber | Ethylene Propylene Diene Rubber | Korea RP | Korea RP | M/s Kumho Polychem Co. Ltd. | M/s Kumho Polychem Co. Ltd. | 2418.5 | Metric Tonne | US Dollar |
| 2. | 40027000 | Ethylene Propylene Diene Rubber | Ethylene Propylene Diene Rubber | Korea RP | Korea RP | M/s Kumho Polychem Co. Ltd. | Any exporter other than M/s. Kumbo Polychem Co. Ltd. | 2418.5 | Metric Tonne | US Dollar |
| 3. | 40027000 | Ethylene Propylene Diene Rubber | Ethylene Propylene Diene Rubber | Korea RP | Korea RP | Any producer other than M/s. Kumbo Polychem Co. Ltd. | M/s Kumho Polychem Co. Ltd. | 2418.5 | Metric Tonne | US Dollar |
| 4. | 40027000 | Ethylene Propylene Diene Rubber | Ethylene Propylene Diene Rubber | Any other except Korea RP | Korea RP | Any producer | Any exporter | 2418.5 | Metric Tonne | US Dollar |
| 5. | 40027000 | Ethylene Propylene Diene Rubber | Ethylene Propylene Diene Rubber | Korea RP | Any other except Korea RP | Any producer | Any exporter | 2418.5 | Metric Tonne | US Dollar |
2. The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 18th day of May, 2005, unless the time limit is extended or the notification is revoked before such time, by notification published in the Official Gazette and shall be payable in Indian currency.
Explanation : For the purposes of this notification,-
(a) “landed value” means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act;
(b) rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
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