The Ministry of Finance, Department of Revenue (CBIC), on July 3, 2026, directed that imports of Insoluble Sulphur originating in or exported from the People's Republic of China shall be subjected to provisional assessment pending the outcome of the ongoing anti-absorption review investigation. The review was initiated by the Directorate General of Trade Remedies (DGTR) following prima facie evidence indicating possible absorption of the anti-dumping duty imposed on the product.
The notification follows the anti-dumping duty imposed on imports of Insoluble Sulphur from China and Japan through Notification No. 13/2025-Customs (ADD) dated June 6, 2025. Based on the DGTR's recommendation under Rule 30(5) 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 has ordered provisional assessment of imports from China until the anti-absorption review is concluded.
Further, importers shall be required to furnish a guarantee, as determined by the proper customs officer, towards payment of any differential anti-dumping duty that may become payable based on the final recommendations of the DGTR and the decision of the Central Government upon completion of the review.
[Notification No. 13/2026-Customs (ADD)]
