Applicability of Anti dumping duty on solar cell regarding SEZ entity

[manish kumar]

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.

AI Summary

Anti-dumping duty applicability on SEZ-to-DTA clearances hinges on import-equivalence and a conflicting tribunal view.
Applicability of anti-dumping duty on goods cleared from an SEZ to DTA is disputed: administrative practice treats SEZ-to-DTA clearances as imports requiring a Bill of Entry and liable to customs duties including anti-dumping, countervailing and safeguard duties under Section 30 of the SEZ Act, while a reported tribunal decision has held that anti-dumping duty would not be leviable on goods manufactured in an SEZ and cleared to DTA.