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Report of the Appellate Body

from India – Additional and Extra-Additional Duties on Imports from the United States (WT/DS360)

Published online by Cambridge University Press:  13 December 2017

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Summary

INTRODUCTION

1. The United States and India each appeals certain issues of law and legal interpretations developed in the Panel Report, IndiaAdditional and Extra-Additional Duties on Imports from the United States (the “Panel Report”). The Panel was established to consider a complaint by the United States concerning two specific duties—the “Additional Duty” and the “Extra-Additional Duty”—imposed by India at the border on imports of certain products entering its customs territory.

2. The United States challenged the Additional Duty as imposed by India on imports of alcoholic liquor for human consumption (beer, wine, and distilled spirits, collectively “alcoholic beverages”). The United States also challenged the Extra-Additional Duty imposed by India on imports of alcoholic beverages and other products, including agricultural products (such as milk, raisins, and orange juice) and industrial products falling mainly under chapters 84, 85, and 90 of the Harmonized Commodity Description and Coding System (the “Harmonized System”). The factual aspects of the challenged measures are set out in greater detail in the Panel Report and in Section V of this Report.

3. Before the Panel, the United States claimed that the Additional Duty and the Extra-Additional Duty are inconsistent with India's obligations under Articles II:1(a) and II:1(b) of the General Agreement on Tariffs and Trade 1994 (the “GATT 1994”) because the Additional Duty and the Extra-Additional Duty subject imports to ordinary customs duties (“OCDs”) or other duties or charges (“ODCs”) in excess of those specified in India's Schedule of Concessions.

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Publisher: Cambridge University Press
Print publication year: 2010

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