Skip to main content Accessibility help
×
Hostname: page-component-78c5997874-s2hrs Total loading time: 0 Render date: 2024-11-14T21:49:51.699Z Has data issue: false hasContentIssue false

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

Corporate Author
Get access

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.

Type
Chapter
Information
Publisher: Cambridge University Press
Print publication year: 2010

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Save book to Kindle

To save this book to your Kindle, first ensure coreplatform@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats
×