If the talks fail, Taiwan could adopt WTO panel filings and India could take the case to the Appellate Body of WTO, which hasn't been functional for nearly two years due to the US blocking the appointment of judges. India has appealed against the ruling in its dispute with Japan and the EU. The dispute was filed in 2019 when the three members had challenged the import duty of 7.5%-later increased to 15%-levied by India in 2017. India further raised the duty to 20%. The duties were to boost local manufacturing.