On April 27, 2021, Ministry of Finance has issued Notification No. 26/2021-Customs (ADD) to impose Anti-Dumping Duty on 1- Phenyl-3- Methyl-5-Pyrazolone imported from China for a period of 5 years w.e.f June 09, 2020.

The provisional ADD imposed earlier vide Notification No. 13/2020-Customs (ADD) dated June 09, 2020 lapsed on December 09, 2020. Pertinently, no ADD can be levied for the period between the lapse of the provisional ADD (December 09, 2020) and the preceding date of the notification imposing definitive ADD (26/2021-Customs (ADD) dated April 27, 2021).

Further, as the definitive ADD imposed is lower than the provisional ADD, the differential duty is entitled for refund.