NOTIFICATION FOR THE WAIVER FOR ANTI DUMPING DUTY

[GVSSR shankar]

When the Importer is registered under SEZ, are they exempted from the ADD. If yes, any notification issued by the CBIT

AI Summary

SEZ exemption bars anti dumping duty on goods imported into SEZ units, precluding such duty demands.
Imports into Special Economic Zone units are not subject to anti dumping duty because the SEZ exemption from customs duty applies to SEZ imports, and therefore demands for anti dumping duty against such SEZ imports do not arise.