India solar cells: final AD finding and deposit timing

What changed

The written scope covers crystalline-silicon cells at least 20 micrometers thick with a p/n junction, including cells assembled into modules or panels, but excludes thin-film and several precisely described small/off-grid products.

Cells produced in India and assembled into modules in a third country can remain covered; cells produced elsewhere and assembled in India are treated differently under the appendix.

Commerce kept its preliminary 123.04% margin for four named respondents and all others; the named respondents' margin uses adverse facts available.

The published table also shows 107.17% after export-subsidy offsets, yet the notice states that CBP will not collect this adjusted amount now because provisional measures in the companion CVD case have ceased.

It says the adjusted AD deposit would take effect if the ITC later finds injury from both dumping and subsidies.

Critical circumstances continue for Mundra Solar PV, Mundra Solar Energy, Kowa and Premier Energies, with suspension described for qualifying entries from January 28, 2026; for others the notice identifies April 28. An affirmative ITC injury determination is still needed for an AD order. Neither table figure alone calculates an entry's current or final liability.

What an import team should check

• Match cell technology, thickness, cell-production country, assembly history and the complete appendix exclusions to the written scope, rather than relying on a panel label or tariff code.
• Record the producer/exporter pair and entry date; distinguish the four named critical-circumstances cases from all others and confirm the actual CBP deposit instruction with the broker.
• Track the ITC injury finding and separate CVD case before using the 107.17% adjusted figure; retain this notice, the companion notice and entry evidence together.