Vide Notification No. 01/2018-Customs (SG) dated 30th July, 2018, anti dumping duty have been imposed on import of 'Solar Cells whether or not assembled in modules or panels” falling under heading 8541 or tariff item 8541 40 11 when imported from China and other listed countries.
If a SEZ entity importing some of their input goods (falls under chapter other than 8541) from China and after that they are manufacturing Solar Cells, My query is…
when the SEZ entity clearing goods in DTA, whether anti dumping duty is applicable on such parts of input used which is imported from China.
Debate on Anti-Dumping Duties for SEZ-Manufactured Solar Cells Using Chinese Inputs Entering Domestic Market Under Customs Law A discussion on the applicability of anti-dumping duties on solar cells manufactured by an SEZ entity using inputs imported from China. The initial query questions whether such duties apply when these goods are cleared to the Domestic Tariff Area (DTA). One response suggests that despite SEZs being considered non-territory for India, indirect laws, including anti-dumping duties, apply. Another response supports this view but seeks specific legal references. A third response clarifies that when goods move from SEZ to DTA, they are subject to customs duties, including anti-dumping duties, referencing a CESTAT ruling indicating such duties may not apply. (AI Summary)
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