India Fine Denier PSF Review: Bombay Rate at 21.43%

Importers of fine denier polyester staple fiber from India now face a sharply differentiated antidumping duty landscape. Bombay Dyeing has a preliminary 21.43 percent margin, while the review of Reliance Industries was rescinded and the 14.67 percent all-others rate remains in place. Entry-level supplier identification is therefore critical.

What the Preliminary AD Review Results Mean

Bombay Dyeing Received a 21.43 Percent Preliminary Margin

The 2024-2025 administrative review covers entries made from July 1, 2024, through June 30, 2025. Commerce preliminarily assigned The Bombay Dyeing and Manufacturing Company Limited a 21.43 percent antidumping duty margin using total adverse facts available.

Bombay Dyeing informed Commerce that it would not participate in the review. Without the requested sales, cost, and supporting information, Commerce could not perform the usual company-specific dumping analysis or conduct verification. The agency instead selected the 21.43 percent dumping margin alleged in the original petition.

The result illustrates the consequences of nonparticipation in an administrative review. When a respondent does not provide requested information, Commerce may generally rely on otherwise available information and draw adverse inferences. That approach can produce a materially higher rate than a cooperative respondent might receive through a complete examination of its U.S. sales and normal value data.

Reliance Industries Was Removed From the Review

Commerce rescinded the review for Reliance Industries Limited after the company timely withdrew its review request. Reliance entries covered by the period of review are therefore expected to be assessed at the cash deposit rate in effect when each entry was made, subject to liquidation instructions.

Rescission instructions are not expected earlier than 35 days after the October 19, 2026 publication date. Importers should not interpret rescission as a universal zero-rate outcome. The applicable liability generally depends on the deposit rate associated with each Reliance entry at the time of entry.

These results remain preliminary. Bombay Dyeing's margin could change in the final results following case briefs, rebuttal submissions, a hearing, or further agency analysis.

Entry-Level Exposure and Cash Deposit Consequences

Producer Identity Determines the Applicable AD Treatment

Fine denier PSF importers should identify the producer, exporter, and relevant case rate for every entry. Commercial invoices, purchase orders, mill certificates, entry summaries, and supplier declarations should tell a consistent story. A seller's name alone may not establish the manufacturer that controls the applicable antidumping duty rate.

Bombay Dyeing entries during the review period should be modeled using the preliminary 21.43 percent margin. This does not mean that every entry has already been finally assessed at that rate. Administrative review results typically establish final assessment rates for reviewed entries only after the final results and subsequent liquidation instructions.

Reliance entries follow a different path because the review was rescinded for that company. Entries associated with other producers and exporters may continue to be subject to the 14.67 percent all-others rate or another company-specific rate, depending on the complete transaction chain and applicable instructions.

AD and CVD Deposits Must Be Modeled Together

The 21.43 percent preliminary margin does not necessarily represent the complete trade-remedy burden. Indian fine denier PSF is also subject to a companion countervailing duty proceeding, so brokers and importers should evaluate combined AD and CVD cash deposit requirements.

If Bombay Dyeing's final antidumping rate remains based on total adverse facts available, its cash deposit rate is expected to be adjusted by the lowest export subsidy rate found for any company in the companion CVD proceeding. The adjustment is intended to address overlapping export subsidy effects, but it does not eliminate the need to calculate and report the separate AD and CVD deposits correctly.

The all-others antidumping cash deposit rate remains 14.67 percent. That rate was previously adjusted for export subsidies. Compliance teams should avoid applying a second unsupported offset or netting AD and CVD amounts within internal records. Each case should remain separately identified at the entry, accounting, and post-entry review levels.

Compliance Priorities for Importers and Brokers

Strengthen Supplier and Entry Controls

Importers should begin with a complete population of Indian fine denier PSF entries from July 1, 2024, through June 30, 2025. The review should distinguish Bombay Dyeing, Reliance, and all other producer-exporter combinations. It should also reconcile entered value, quantity, deposit rate, AD case number, CVD case number, and current liquidation status.

For Bombay Dyeing transactions, finance and trade teams should model the 21.43 percent preliminary exposure against deposits already paid. The difference can inform reserve decisions, contract discussions, and potential contingent liability disclosures. Because the result is preliminary, models should include at least one alternative scenario rather than treating the current margin as final.

Supply agreements also deserve attention. Contracts should clearly allocate responsibility for antidumping and countervailing duties, retroactive assessments, interest, protests, and administrative review participation. Incoterms alone may not resolve which party ultimately bears an unexpected increase in trade-remedy liability.

Track Procedural Deadlines and Reimbursement Certifications

Case briefs are due 21 days after publication, which places the expected deadline on November 9, 2026. Rebuttal briefs are generally due five days later, and hearing requests are due within 30 days, expected on November 18, 2026. Participating parties should confirm operational filing dates and any weekend or system-related adjustments before submission.

Importers must also address antidumping duty reimbursement certifications before liquidation. Failure to provide the required certification can generally create a presumption that the importer was reimbursed and may lead to additional assessment exposure. Brokers should identify the responsible party, document the filing, and retain evidence with the entry record.

Keep AD/CVD Amounts Out of Drawback Calculations

Antidumping and countervailing duties are not eligible for duty drawback. Ordinary customs duties paid on the same imported merchandise may still qualify when the merchandise is subsequently exported or destroyed, or used in the manufacture of exported articles, provided the claim satisfies the applicable drawback requirements.

Drawback accounting should therefore segregate ordinary customs duty from AD and CVD deposits at the line level. Combining these amounts can overstate the potential refund, create unsupported claims, and complicate reconciliation between entry, inventory, export, and accounting data.

Frequently Asked Questions

Is Bombay Dyeing's 21.43 Percent Margin Final?

No. The 21.43 percent margin is a preliminary result for the July 1, 2024, through June 30, 2025 review period. Interested parties may submit case briefs and rebuttal briefs and may request a hearing. Commerce can revise its analysis before issuing final results, although the absence of company-provided data limits the factual basis for a conventional calculated margin.

Why Did Commerce Use Total Adverse Facts Available?

Bombay Dyeing notified Commerce that it would not participate and did not provide the requested information. Commerce therefore lacked the sales, cost, and supporting records needed to calculate a company-specific dumping margin or conduct verification. In these circumstances, Commerce may generally rely on available information and apply an adverse inference, resulting here in the 21.43 percent petition margin.

What Does the Reliance Rescission Mean for Importers?

The review will not establish a new company-specific assessment rate for Reliance during this period. Reliance entries are generally expected to be assessed at the cash deposit rate in effect on the date of entry. Importers should review each entry individually because deposit rates can vary over time, and rescission does not necessarily mean that no antidumping duties are owed.

Can Importers Claim Drawback on the AD and CVD Deposits?

No. Antidumping and countervailing duties are excluded from drawback. However, ordinary customs duties paid on the same entry may remain eligible when the goods satisfy the requirements for unused merchandise drawback, manufacturing drawback, or another applicable drawback provision. Claim calculations should exclude all AD and CVD amounts while preserving potentially eligible ordinary duties.

How Stable Software Can Help

Separate Eligible Duty From Trade-Remedy Charges

Customs brokers managing drawback for textile, nonwoven, fiberfill, and home furnishings importers need a clear separation between potentially recoverable ordinary customs duty and ineligible AD/CVD charges. DrawbackAI is flat-license duty drawback software that U.S. customs brokers can white-label for importer clients and use to file under their own filer code.

Stable Software charges a flat software license and never takes a percentage of the refund. This structure allows brokers to maintain the client relationship while avoiding contingency-based software fees. Brokers evaluating drawback opportunities on entries involving Indian fine denier PSF can consider DrawbackAI as part of a controlled process for handling eligible duty separately from antidumping and countervailing duty amounts.

Resources