Section 9B — No levy under section 9 or 9A in certain cases

2-minute view

Contains statutory constraints on when countervailing or anti-dumping duty may be imposed, including important exclusions tied to WTO-consistent treatment and specified country/product circumstances. It functions as a legality screen before duty is imposed under Section 9 or Section 9A.

Statutory position and legal effect

For Section 9B, the legal answer should be built in layers. First identify what the section itself does; second identify the Schedule, notification, rule or investigation record that activates it for the goods and date; third reconcile that result with the Customs Act assessment machinery. This avoids a frequent customs error: treating a statutory power, a tariff rate and an effective rate as if they were the same thing.

The material date matters because tariff lines, exemptions, origin rules and trade-remedy measures change independently. A defensible file should therefore retain the exact tariff extract and notification version used in the assessment. Where this page is marked historical or transitional, the section should be cited only for a period when it legally operated or for explaining the transition to the current framework.

From an evidence perspective, the strongest working paper is not a screenshot of a duty calculator. It is a reconciliation showing the declared tariff item, legal notes considered, statutory rate, effective notification serial, preference/origin basis, additional levies, trade-remedy measure if any, and the arithmetic from customs value to final duty. Section 9B should occupy its correct place in that chain.

Official text control: use the India Code/Gazette version of Section 9B and the Schedule or delegated instrument applicable on the transaction date. This page intentionally explains the law rather than reproducing a long unofficial bare-act extract.

Applicability, rights, obligations and decision workflow

1. Step 1. Identify whether the proposed levy is CVD or ADD.
2. Step 2. Check the exporting country’s relevant WTO/trade status and the statutory exclusion invoked.
3. Step 3. Confirm whether the facts fall within the precise 9B clause, not a policy paraphrase.
4. Step 4. Document the government finding/notification language.
5. Step 5. Re-test after any change in country status or agreement coverage.

The page should be read with the exact current text because the exclusions are technical and trade-agreement sensitive. The safest workflow is to test Section 9/9A eligibility first and then apply Section 9B as an independent bar/qualification rather than treating it as a mere proviso.

Thresholds, provisos, timelines and interaction with other law

The section must be read with the Customs Act, the tariff Schedules and any subordinate instrument that gives it transaction-level effect. Where the provision contains a power rather than a self-executing charge, no duty or obligation should be assumed without locating the notification, rule, agreement or investigation determination that activates the power. Historical provisions require the same material-date discipline.

Rate changes, classification changes and trade-remedy measures are different legal events. The file should say exactly which one occurred and should not infer the enabling provision merely from the fact that the landed duty increased or decreased.

Rules, notifications, Finance Acts and operational instruments

Case law — provision-specific research matrix

Worked example

A trade-remedy investigation establishes dumping, but the legal team must still test whether Section 9B prohibits or qualifies levy in the particular treaty/status circumstances before assuming a final ADD notification is valid.

Professional result: document the legal route before doing the arithmetic. A short computation that identifies the correct provision and current notification is stronger than a long calculation based on an obsolete tariff or historical measure.

Evidence and compliance checklist

• Material date and customs event.
• Exact 8-digit tariff item and candidate headings considered.
• Relevant Section/Chapter/Subheading Notes and GRI reasoning.
• Statutory Schedule rate and effective exemption/preference rate.
• Current notification/rule/Finance Act extract with effective date.
• Section 3 additional levies and separate trade-remedy duty, if any.
• Origin/FTA support where a preferential rate is claimed.
• Assessment/order and calculation reconciliation retained with source links.

Common mistakes and professional traps

• Ignoring Section 9B entirely in trade-remedy advice
• Using a country-status assumption without source verification
• Treating Section 9B as a classification exemption
• Using an old manual or judgment for a current tariff rate without checking later amendments.
• Quoting a four-digit HSN heading when the legal outcome turns on an eight-digit tariff item or a national note.

Related provisions and research routes

• Customs Act section 12 — charging provision
• Customs Act section 14 — valuation
• First Schedule / General Rules for Interpretation
• CBIC effective-rate and exemption notifications
• DGTR trade-remedy case file
• DGTR Compendium updated to 16 June 2026
• SETU filing portal

FAQs