The Central Board of Indirect Taxes and Customs ( CBIC ) has imposed anti-dumping duty on “Thermoplastic Polyurethane ( TPU ),” classified under tariff item 3909 50 00 of the First Schedule to the Customs Tariff Act, 1975. All payments related to this duty will be made in Indian currency.
The product scope covers polyester-based TPU as well as polyether-based TPU, and polycaprolactone-based TPU is specifically excluded from the scope of product.
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The designated authority, in its final findings detailed in notification F. No. 6/23/2023-DGTR, dated August 6, 2024, published in the Gazette of India, Extraordinary, Part I, Section 1, has established several key conclusions regarding the imports of TPU originating from China PR.
The investigation revealed that TPU was exported to India at prices significantly below the normal value, resulting in dumping. This practice has caused material injury to the domestic industry, as the landed price of these imports has been consistently undercutting the selling prices of domestic producers. To address this serious concern and protect the domestic market, the designated authority has recommended the imposition of an anti-dumping duty.
In accordance with the powers granted under sub-sections (1) and (5) of Section 9A of the Customs Tariff Act, along 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 has decided to implement an anti-dumping duty on these imports. This duty will apply to the specified goods, with details outlined in the relevant notification, including the corresponding tariff item, the countries of origin, and the exact duty rate.
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| Sl. No. | Tariff item | Description | Country of Origin | Country of Export | Producer | Amount | Unit | Currency |
| 1 | 3909 50 00 | Thermoplastic Polyurethane (TPU)* | China PR | Any country including China PR | BASF Polyurethane Specialties China Co., Ltd | Nil | Kg | USD |
| 2 | -do- | -do- | China PR | Any country including China PR | Zhejiang Huafon TPU Co., Ltd | 1.15 | Kg | USD |
| 3 | -do- | -do- | China PR | Any country including China PR | Miracll Chemicals Co. Ltd. | 0.93 | Kg | USD |
| 4 | -do- | -do- | China PR | Any country including China PR | Any producer other than S.No. (1), (2) and (3) | 1.58 | Kg | USD |
| 5 | -do- | -do- | Any country including China PR | China PR | Any | 1.58 | Kg |
Note: The customs classification is only indicative and not a binding on the scope of the product under consideration.*
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The anti-dumping duty imposed through this notification will remain in effect for a period of five years, starting from the date of its publication in the Official Gazette. This duty may be revoked, superseded, or amended prior to the expiration of this period.
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