TaxTMI 
TaxTMI 
Dear Experts,
Please clarify whether anti-dumping duty is leviable on the goods imported under Merchandise Export Incentive Scheme (MEIS)?
Whether Anti Dumping Duty is leviable on the goods imported under MEIS
03 Sep 2018 
3 Replies 
3606 Views Asked by
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. (AI Summary)
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. (AI Summary)