This study explores Tata Steel's strategic response to the European Union’s proposed regulation Carbon Border Adjustment Mechanism that will charges levied on imported goods based on their carbon emissions during their production. This study employs case study method to assess Tata Steel’s CBAM-aligned strategic, technological, and supply-chain adaptations. The findings suggest that switching to more carbon-efficient methods, such as EAF-based technology (0.6–1.7 tCO₂/t), from BF-BOF (2.3–2.6 tCO₂/t), when carbon prices of €60–€100 per tonne become effective, can significantly mitigate CBAM cost risk. It also finds that low-carbon investments will help develop long-term resilience for Tata Steel but greater dependence on technology to reduce carbon emissions will increase its export costs by about 25-45%.