Page 502 - MANUAL OF SOP

Countervailing Duty Investigations

(3) The provisions of rules 6, 7, 8, 9, 10, 11, 12, 13, 16, 17, 18, 19, 20, 22
and 23 shall mutatis mutandis apply in the case of review .”
35
20.92 The SCM Agreement recognizes the following three types of reviews of
CVD measures:

(i) Article 19.3: The investigating Authority is required to carry out promptly
and in accelerated manner reviews requested by exporters which are subject
to a definitive countervailing duty, but which were not actually investigated
for reasons other than for refusal to cooperate. However, no such review
has been done so far for CVD;
(ii) Article 21 (Sunset Reviews also called as Expiry Review and Mid- Term
review): Definitive countervailing duties shall normally expire after five
years from their imposition, unless the domestic industry asks for a review
within a reasonable period of time preceding the expiry, arguing that the
expiry of the duty would be likely to lead to continuation or recurrence of
subsidization and injury. During the five-year period (hence the term interim
review), interested parties may request the authorities to examine whether
the continued imposition of the duty is necessary to offset subsidization,
whether the injury would be likely to continue or recur if the duty were
removed or varied, or both . The duty may remain in force pending the
36
outcome of such a review;
(iii) Article 23 provides that Members, which do adopt countervailing duty
legislation, must also maintain independent judicial, arbitral or administrative
tribunals or procedures for the purpose of prompt review of administrative
final and review determinations. The Customs, Excise and Service Tax
Appellate Tribunal (CESTAT) in India is the independent judicial forum to
consider the appeals against the final findings issued by DGTR.

APPEAL PROVISION
20.93 The last paragraph of the final finding notification, should mention the
appeal provision. It should be stated that “an appeal against the order of the
Central Government arising out a Final Finding shall lie before the Customs, Excise
and Service Tax Appellate Tribunal in accordance with the Customs Tariff Act”.

35 Please refer to Para XX of Chapter 24 for WTO Jurisprudence.
36 See Appellate Body Report, US – Carbon Steel (DS 436). Refer Para XX of Chapter 24 for WTO Jurisprudence.

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