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Taxation Central Ministry of Finance Customs Act, 1962

CBIC Issues Instruction Regarding Provisional Assessment and Furnishing of Guarantee on Imports of Alloy Steel Chisel/Tool and Hydraulic Rock Breaker from Malaysia

06-Nov-2026 | Instruction No. 22/2026-Customs

CBIC has issued Instruction Regarding Provisional Assessment and Furnishing of Guarantee on Imports of Alloy Steel Chisel/Tool and Hydraulic Rock Breaker from Malaysia with effect from 6th November 2026 Through this instruction, CBIC has directed that such imports shall be subjected to provisional assessment pending the outcome of the anti-circumvention investigation initiated by the Directorate General of Trade Remedies (DGTR) concerning the alleged circumvention of existing anti-dumping duty through Malaysia. The investigation also covers seven assemblies/sub-assemblies/components of hydraulic rock breakers namely Front Head, Back Head, Piston for Hydraulic Cylinder or Rock Breaker, Cylinder Body or Hydraulic Unit, Bracket, Frame and Cylinder for Hydraulic Rock Breaker. Further, the proper officer of Customs may obtain a sufficient guarantee from importers against provisional assessment at the rate of 162.50% of the CIF value for Hydraulic Rock Breakers in fully assembled condition and 29.21% of the CIF value for Alloy Steel Chisel/Tool. Further, CBIC has clarified that the existing anti-dumping duty imposed under Notification No. 11/2024-Customs (ADD) dated 27th June 2024, on imports originating in or exported from China PR and Korea RP, shall continue to be levied and collected wherever applicable. The CBIC has also directed the field formations to sensitise officers under their jurisdiction and ensure strict compliance with the above instructions. For more information kindly refer the attached document

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