In case of circumvention of anti-dumping duty imposed on an article, Central Government may extend the anti-dumping duty to such article or an article originating in/exported from such country:

Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that circumvention of anti -dumping duty has taken place, by either of the following ways:-

(i) by altering the description or name or composition of the article subject to such anti – dumping duty

(ii) by import of such article in an unassembled or disassembled form

(iii) by changing the country of its origin or export or

(iv) in any other manner, whereby the anti-dumping duty so imposed is rendered ineffective

it may extend the anti-dumping duty to such article or an article originating in or exported from such country, as the case may be [Sub-section (1A)].