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Countervailing duties.
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18.—Whenever the Government are satisfied that another government or any other authority outside the State have given a subsidy on the production or export of goods of any kind which have been or are being imported into the State and that—
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(a) the importation is such as to cause or threaten to cause material injury to an industry in the State or to retard materially the establishment of an industry in the State and the Minister so recommends, or
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(b) the importation is such as to cause or threaten to cause material injury to an industry in a country other than the State or the country in which a government or other authority have given or are giving the subsidy and the government of the first-mentioned country so request,
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the Government may, if they so think fit, by order impose a duty (to be known and in this Act referred to as a countervailing duty) of such amount not exceeding the estimated amount of the subsidy on goods of that kind imported into the State (being goods of a kind in relation to which the subsidy was given) as may be specified in the order.
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