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

Can goods under Export Promotion Capital Goods scheme be exempt from Anti-Dumping Duty? Check Notification No. 16/2015-Cus. A participant inquired whether goods subject to Anti-Dumping Duty (ADD) could be exempt from ADD if imported under the Export Promotion Capital Goods (EPCG) scheme, noting that the Foreign Trade Policy exempts them from customs duty but not explicitly from ADD. An expert advised reviewing a series of notifications, including Notification No. 16/2015-Cus and its amendments, for clarity. Another expert suggested that ADD exemption might not apply but recommended checking the notifications for confirmation.