Points which merit consideration :

(a) This duty is in addition to any other duty chargeable under this Act or any other law for the time being in force.

(b) Countervailing duty shall not be levied unless it is determined that –

(i) The subsidy relates to export performance;

(ii) The subsidy relates to the use of domestic goods over imported goods in the export article; or

(iii) The subsidy has been conferred on a limited number of persons engaged in manufacturing producing or exporting the article unless such a subsidy is for –

•  Research activities conducted by or on behalf of such persons engaging in manufacture, production, export;
•  Assistance to disadvantaged regions within the territory of the exporting country; or
•  Assistance to promote adaptation of existing facilities to new environmental requirements.