The Ministry of Finance (MoF) on March 03, 2026, notified regarding the final finding in Sunset Review investigation of Countervailing Duty/ Anti-subsidy concerning imports of “Textured Tempered Glass” originating in or exported from Malaysia.
The following has been stated:
• The notification relates to the final findings of the sunset review investigation on countervailing (anti-subsidy) duty concerning imports of Textured Toughened (Tempered) Glass used in solar panels from Malaysia. The investigation was initiated based on an application filed by Borosil Renewables Ltd. and Vishakha Glass Pvt. Ltd., representing the domestic industry.
• The Authority determined that the product under consideration is textured toughened (tempered) glass with at least 90.5% light transmission and thickness not exceeding 4.2 mm, commonly known as solar glass or photovoltaic glass, used in solar panels and solar thermal applications. The Authority also concluded that the imported product and the glass produced by the Indian industry are technically and commercially similar and therefore constitute a “like article.”
• After examining subsidy programmes and market conditions, the Authority found that producers in Malaysia continue to benefit from countervailable subsidies and that the Indian domestic industry remains vulnerable. The investigation further established that if the existing duties are withdrawn, there is a likelihood of continuation or recurrence of subsidised imports and injury to the domestic industry.
• Accordingly, the Authority recommended continuation of the existing countervailing duties for five more years on imports of the subject glass from Malaysia. The duty rates recommended are 9.71% of CIF value for specified Malaysian producers (such as Xinyi Solar and Kibing Solar) and 10.14% for other producers/exporters.
• The notification also specifies procedural requirements, including submission of valid commercial invoices for applying individual duty rates and provides that appeals against the order may be filed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
[Notification no. - Case No. CVD (SSR) – 01/2025]
