The Ministry of Finance, Department of Revenue, has issued Notification No. 06/2026-Customs (ADD) dated 30 April 2026 to align various Anti-Dumping Duty notifications with revised tariff classifications incorporated in the First Schedule of the Customs Tariff Act, 1975. The notification has been issued under Section 9A of the Customs Tariff Act, 1975 read with the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.
The amendments seek to ensure consistency and continuity in the levy and administration of Anti-Dumping Duties following changes in tariff item classifications. The revised notification updates tariff references in several existing Anti-Dumping Duty notifications issued between 2021 and 2025.
Under the notification, amendments have been carried out in Notification No. 31/2021-Customs (ADD) dated 29 May 2021. The revised entries substitute tariff item “2918 30 90” with “2918 30 70, 2918 30 90” and tariff item “2918 99 90” with “2918 99 40, 2918 99 90” to reflect updated tariff classifications.
Further amendments have been introduced in Notification No. 60/2021-Customs (ADD) dated 14 October 2021, wherein references to tariff item “2924 29 90” or “29242990” have been replaced with “2924 29 91, 2924 29 99”.
Similarly, Notification No. 12/2022-Customs (ADD) dated 28 April 2022 has been amended to substitute tariff classifications relating to products under headings 2924 and 2933. The revised entries now include tariff items “2933 39 70, 2933 39 80, 2933 39 91 and 2933 39 99” in place of the earlier single tariff line reference.
The notification also revises tariff references under Notification No. 23/2024-Customs (ADD) dated 4 November 2024. The tariff item “7305 11 29” has been substituted with “7305 11 41 and 7305 11 49” to align the Anti-Dumping Duty notification with revised customs tariff classifications.
In addition, Notification No. 17/2025-Customs (ADD) dated 19 June 2025 has been amended by replacing tariff item “2922 19 90” with “2922 19 30 and 2922 19 90”.
The Department of Revenue stated that the amendments are aimed at ensuring legal clarity, avoiding classification-related ambiguities, and maintaining uninterrupted applicability of Anti-Dumping Duty measures after tariff restructuring exercises undertaken in the Customs Tariff Schedule.
The notification shall come into force with effect from 1 May 2026.
The Complete notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/CBIC-N.-No.-06-2026-Customs-ADD.pdf
