HSN / HS Code 40170090Hard Rubber — Other Countervailing duty on "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), originating in or exported from, specified countries [Notfn. No. 01/2019-Cus.(CVD); dt. 24.06.2019] Whereas, in the matter of "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks" (hereinafter referred to as the subject goods) falling under tariff heading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in or exported from, People's Republic of China (hereinafter referred to as the subject country), and imported into India, the Designated Authority in its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification 6/8/2018-DGAD dated 25th March, 2019 has come to the conclusion that imposition of definitive countervailing duty is required to offset subsidization and injury and has recommended the imposition of definitive countervailing duty on the imports of the subject goods from China PR. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act, read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid final findings of the Designated Authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff heading of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, countervailing duty of an amount equivalent to the difference between the quantum calculated at the rate mentioned in column (7) and anti-dumping duty payable, if any, of the said Table, namely:- Table S. Tariff Description of Goods Country Country Producer Duty No. Item of Origin of Export amount as % of CIF value 1. 4011 New/Unused pneumatic radial China PR Any other country Zhongce Rubber 9.55% 20 10 tyres with or without tubes including China PR Group Co. and/or flap of rubber (including Ltd. tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks 2. -do- -do- China PR Any other country Shandong Wanda 9.18% including China PR Boto Tyre Co. Ltd. 3. -do- -do- China PR Any other country Triangle Tyre 12.23% including China PR Co. Ltd 4. -do- -do- China PR Any other country Shandong 9.12% including China PR Yongfeng Tyres Co. Ltd 5. -do- -do- China PR Any other country Aeolus Tyre 9.66% including China PR Co. Ltd. 6. -do- -do- China PR Any other country Qingdao Yellow 9.66% including China PR Sea Rubber Co. Ltd. 7. -do- -do- China PR Any other country Any producer 17.57% including China PR other than S. No. 1 to 6 8. -do- -do- Any country China PR Any 17.57% other than China PR 2. The countervailing duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency. Explanation - For the purposes of this notification: - (1) the rate of exchange applicable for the purposes of calculation of such countervailing duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Depart- ment of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the 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 Act. (2) "CIF value" means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962)

HSN code 40170090 (Hard Rubber — Other Countervailing duty on "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), originating in or exported from, specified countries [Notfn. No. 01/2019-Cus.(CVD); dt. 24.06.2019] Whereas, in the matter of "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks" (hereinafter referred to as the subject goods) falling under tariff heading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in or exported from, People's Republic of China (hereinafter referred to as the subject country), and imported into India, the Designated Authority in its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification 6/8/2018-DGAD dated 25th March, 2019 has come to the conclusion that imposition of definitive countervailing duty is required to offset subsidization and injury and has recommended the imposition of definitive countervailing duty on the imports of the subject goods from China PR. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act, read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid final findings of the Designated Authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff heading of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, countervailing duty of an amount equivalent to the difference between the quantum calculated at the rate mentioned in column (7) and anti-dumping duty payable, if any, of the said Table, namely:- Table S. Tariff Description of Goods Country Country Producer Duty No. Item of Origin of Export amount as % of CIF value 1. 4011 New/Unused pneumatic radial China PR Any other country Zhongce Rubber 9.55% 20 10 tyres with or without tubes including China PR Group Co. and/or flap of rubber (including Ltd. tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks 2. -do- -do- China PR Any other country Shandong Wanda 9.18% including China PR Boto Tyre Co. Ltd. 3. -do- -do- China PR Any other country Triangle Tyre 12.23% including China PR Co. Ltd 4. -do- -do- China PR Any other country Shandong 9.12% including China PR Yongfeng Tyres Co. Ltd 5. -do- -do- China PR Any other country Aeolus Tyre 9.66% including China PR Co. Ltd. 6. -do- -do- China PR Any other country Qingdao Yellow 9.66% including China PR Sea Rubber Co. Ltd. 7. -do- -do- China PR Any other country Any producer 17.57% including China PR other than S. No. 1 to 6 8. -do- -do- Any country China PR Any 17.57% other than China PR 2. The countervailing duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency. Explanation - For the purposes of this notification: - (1) the rate of exchange applicable for the purposes of calculation of such countervailing duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Depart- ment of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the 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 Act. (2) "CIF value" means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962)) attracts 18% IGST under Schedule II of the GST notification.

The Basic Customs Duty (BCD) for HSN code 40170090 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

HSN code 40170090 covers Hard Rubber — Other Countervailing duty on "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), originating in or exported from, specified countries [Notfn. No. 01/2019-Cus.(CVD); dt. 24.06.2019] Whereas, in the matter of "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks" (hereinafter referred to as the subject goods) falling under tariff heading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in or exported from, People's Republic of China (hereinafter referred to as the subject country), and imported into India, the Designated Authority in its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification 6/8/2018-DGAD dated 25th March, 2019 has come to the conclusion that imposition of definitive countervailing duty is required to offset subsidization and injury and has recommended the imposition of definitive countervailing duty on the imports of the subject goods from China PR. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act, read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid final findings of the Designated Authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff heading of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, countervailing duty of an amount equivalent to the difference between the quantum calculated at the rate mentioned in column (7) and anti-dumping duty payable, if any, of the said Table, namely:- Table S. Tariff Description of Goods Country Country Producer Duty No. Item of Origin of Export amount as % of CIF value 1. 4011 New/Unused pneumatic radial China PR Any other country Zhongce Rubber 9.55% 20 10 tyres with or without tubes including China PR Group Co. and/or flap of rubber (including Ltd. tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks 2. -do- -do- China PR Any other country Shandong Wanda 9.18% including China PR Boto Tyre Co. Ltd. 3. -do- -do- China PR Any other country Triangle Tyre 12.23% including China PR Co. Ltd 4. -do- -do- China PR Any other country Shandong 9.12% including China PR Yongfeng Tyres Co. Ltd 5. -do- -do- China PR Any other country Aeolus Tyre 9.66% including China PR Co. Ltd. 6. -do- -do- China PR Any other country Qingdao Yellow 9.66% including China PR Sea Rubber Co. Ltd. 7. -do- -do- China PR Any other country Any producer 17.57% including China PR other than S. No. 1 to 6 8. -do- -do- Any country China PR Any 17.57% other than China PR 2. The countervailing duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency. Explanation - For the purposes of this notification: - (1) the rate of exchange applicable for the purposes of calculation of such countervailing duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Depart- ment of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the 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 Act. (2) "CIF value" means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962). It sits under Chapter 40 – Rubber and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.

The HSN code for Hard Rubber — Other Countervailing duty on "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), originating in or exported from, specified countries [Notfn. No. 01/2019-Cus.(CVD); dt. 24.06.2019] Whereas, in the matter of "New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks" (hereinafter referred to as the subject goods) falling under tariff heading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), originating in or exported from, People's Republic of China (hereinafter referred to as the subject country), and imported into India, the Designated Authority in its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, vide notification 6/8/2018-DGAD dated 25th March, 2019 has come to the conclusion that imposition of definitive countervailing duty is required to offset subsidization and injury and has recommended the imposition of definitive countervailing duty on the imports of the subject goods from China PR. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act, read with rules 20 and 22 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Government, after considering the aforesaid final findings of the Designated Authority, hereby imposes on the subject goods, the description of which is specified in column (3) of the Table below, falling under tariff heading of the First Schedule to the Customs Tariff Act as specified in the corresponding entry in column (2), originating in the countries as specified in the corresponding entry in column (4), exported from the countries as specified in the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, countervailing duty of an amount equivalent to the difference between the quantum calculated at the rate mentioned in column (7) and anti-dumping duty payable, if any, of the said Table, namely:- Table S. Tariff Description of Goods Country Country Producer Duty No. Item of Origin of Export amount as % of CIF value 1. 4011 New/Unused pneumatic radial China PR Any other country Zhongce Rubber 9.55% 20 10 tyres with or without tubes including China PR Group Co. and/or flap of rubber (including Ltd. tubeless tyres), having nominal rim dia code above 16" used in buses and lorries/trucks 2. -do- -do- China PR Any other country Shandong Wanda 9.18% including China PR Boto Tyre Co. Ltd. 3. -do- -do- China PR Any other country Triangle Tyre 12.23% including China PR Co. Ltd 4. -do- -do- China PR Any other country Shandong 9.12% including China PR Yongfeng Tyres Co. Ltd 5. -do- -do- China PR Any other country Aeolus Tyre 9.66% including China PR Co. Ltd. 6. -do- -do- China PR Any other country Qingdao Yellow 9.66% including China PR Sea Rubber Co. Ltd. 7. -do- -do- China PR Any other country Any producer 17.57% including China PR other than S. No. 1 to 6 8. -do- -do- Any country China PR Any 17.57% other than China PR 2. The countervailing duty imposed under this notification shall be levied for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be payable in Indian currency. Explanation - For the purposes of this notification: - (1) the rate of exchange applicable for the purposes of calculation of such countervailing duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Depart- ment of Revenue), issued from time to time, in exercise of the powers conferred by section 14 of the 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 Act. (2) "CIF value" means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962) is 40170090, classified under Chapter 40 – Rubber and articles thereof of India's Customs Tariff (ITC-HS).

The standard unit of quantity (UQC) for HSN code 40170090 is kg, as listed in the Customs Tariff.