EPCG and Anti-Dumping Duty

[Prakash and Thiagarajan]

Dear Experts,

When goods on which Anti-Dumping duty is applicable if imported under EPCG scheme be exempt from Anti-Dumping duty? FTP says its exempt from customs duty. However nothing on ADD. Any reference of notification/circular/decision?

Regards.

[KASTURI SETHI]

Sh.Ganesh S Ji,

Pl. go through all the notifications. (you will have to labour hard para-wise)

Notification No. 16/2015-Cus., dated 1-4-2015 (serial no.1(ii) as amended vide Notification No.36/2016-Cus. dated 01-06-2016, 52/2016-Cus. dated 23-09-2016,54/2016-Cus. dated 03-10-2016, 8/2017-Cus. dated 23-03-2017, 26/2017-Cus. dated 29-06-2017, 79/2017-Cus. dated 13-10-2017, 3/2018-Cus. dated 12-01-2018, 35/2018-Cus. dated 28-03-2018,q 66/2018-Cus. dated 26-09-2018, 8/2019-Cus. dated 25-03-2019,18/2020-Cus. dated 30-03-2020, and 25/2020-Cus. dated 21-05-2020.

[HNA CharteredAccountants]

As far as my memory goes I think ADD exemption is not applicable. However suggested to go through the notifications as suggested by Kasturi sir

AI Summary

EPCG scheme and anti dumping duty: silence in FTP requires checking notifications for exemption authority. Whether EPCG imports are exempt from Anti Dumping Duty when FTP exempts customs duty but is silent on ADD; advisors direct examination of Notification No.16/2015 Cus. and its amendments. Forum responses note no clear administrative position in the discussion: one advises paragraph wise review of the listed notifications and amendments, another suggests from recollection that ADD exemption likely does not apply and urges verification against the cited notifications.