Whether Anti Dumping Duty is leviable on the goods imported under MEIS

[Puttaraju B]

Dear Experts,

Please clarify whether anti-dumping duty is leviable on the goods imported under Merchandise Export Incentive Scheme (MEIS)?

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is leviable.

[Praveen Nair]

Anti dumping duty is a levy on imported goods if your goods are notified for such duty it is payable. MEIS doesn't exempt such levy.

What I understand from your query is whether Anti-dumping duty can be paid through MEIS scrip?

• For items covered under the GST, MEIS scrip can be used for payment of Basic Custom Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty, and Antidumping Duty.
• For items not covered under the GST (specified in Fourth Schedule to Central Excise Act 1944 covering specified petroleum products, tobacco etc.), in addition to the Basic Custom Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty, and Antidumping Duty, scrip can also be used for payment of duties like central excise, CVD/ SAD.
• The scrip cannot be used for payment of any type of GST.

[Kishan Barai]

There could not be any change in import duty structure if MEIS scrip is utilized to pay import duty, moreover only BCD could be paid against MEIS Scrip, rest duties including Anti-dumping has to be paid.

AI Summary

Anti-dumping duty remains leviable on imports; MEIS scrip use for its payment is contested in practice. Anti-dumping duty is a levy on imported goods and remains leviable where goods are so notified; MEIS does not exempt that levy. Forum replies diverge on MEIS scrip usability: one view permits MEIS scrip payment of Basic Customs Duty, Safeguard Duty, Transitional Product Specific Safeguard Duty and Antidumping Duty for GST-covered items (and additional central excise/CVD/SAD for non-GST items), whereas another view contends only Basic Customs Duty may be paid with MEIS scrip and antidumping duty must be paid separately.