When the Importer is registered under SEZ, are they exempted from the ADD. If yes, any notification issued by the CBIT
NOTIFICATION FOR THE WAIVER FOR ANTI DUMPING DUTY
GVSSR shankar
Importers in SEZs Exempt from Anti-Dumping Duties Under Rule 27 of SEZ Rules 2006 A query was raised regarding whether importers registered under Special Economic Zones (SEZ) are exempt from anti-dumping duties (ADD). The response clarified that, according to Rule 27 of the SEZ Rules 2006, SEZ units are not required to pay duties on imported goods, which includes exemption from anti-dumping duties. (AI Summary)