CBIC imposes countervailing duty on import of solar glass from Vietnam [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has notified countervailing duty on import of Textured Toughened (Tempered) Coated or Uncoated Glass.

Textured Toughened (Tempered) Glass with a minimum of 90.5% transmission of thickness not exceeding 4.2 mm (including tolerance of 0.2 mm) and where at least one dimension exceeds 1500 mm, whether coated or uncoated. The product is also known by various other names such as solar glass, solar glass low iron, solar PV glass, high transmission photovoltaic glass, tempered low iron patterned solar glass and heat strengthened glass

Relevant Extract of the Notification

Whereas, in the matter of “Textured Toughened (Tempered) Coated or Uncoated Glass” (hereinafter referred to as the subject goods) falling under heading 7003, 7005, 7007, 7016, 7020 and 8541 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 Vietnam (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 F. No. 6/32/2023-DGTR, dated the 11th February, 2025, has come to the conclusion that-

(i) the subject goods have been exported to India from the subject country at subsidized prices, leading to subsidisation of the subject goods;

(ii) the domestic industry has suffered material injury due to subsidisation of the subject goods;

(iii) the material injury has been caused by the subsidised imports of the subject goods originating in or exported from the subject country,

and has recommended the imposition of countervailing duty on import of the subject goods originating in or exported from the subject country.