Anti Dumping Duty Concession on Goods Import Under IGCR

[Danish Azfar]

Hello Experts, 

If a product falls under the exemption by importing the Raw Materials under IGCR rules. So Anti Dumping duty on the PCB can also be imported on 0 duty as consesional rates under IGCR. 

Please advise. Thanks. 

[YAGAY and SUN]

Legal Position: Applicability of Anti-Dumping Duty under IGCR

Import of goods under the Import of Goods at Concessional Rate of Duty Rules, 2017 (IGCR) does not grant exemption from Anti-Dumping Duty (ADD) unless such exemption is specifically provided in the relevant anti-dumping notification.

Position in law:

1. IGCR Rules, 2017 are procedural in nature and operate only to facilitate availment of concessional or nil Basic Customs Duty (BCD) pursuant to an exemption notification issued under Section 25 of the Customs Act, 1962.

2. Anti-Dumping Duty is levied under Section 9A of the Customs Tariff Act, 1975, and is a trade-remedial duty, independent of Basic Customs Duty.

3. It is a settled legal principle that:

   Exemption from Basic Customs Duty does not ipso facto result in exemption from Anti-Dumping Duty, unless the anti-dumping notification itself expressly provides such exemption.

4. The IGCR Rules do not override or dilute the levy of Anti-Dumping Duty, as they do not constitute an exemption from duties imposed under the Customs Tariff Act.

5. In the absence of a specific exemption notification under Section 9A exempting Anti-Dumping Duty on the said goods, ADD remains payable in full, even if:

   • the goods are imported as raw materials,

   • BCD is concessional or nil, and

   • the import is made under IGCR.

Conclusion:

Accordingly, Printed Circuit Boards (PCBs), if covered under a valid Anti-Dumping Duty notification, cannot be imported at nil or concessional ADD merely on account of import under IGCR. Anti-Dumping Duty shall continue to be leviable at the notified rate.

[Danish Azfar]

Thanks for the reply expert. 

Can we have opinion from other experts as well? 

Thanks. 

 

[Shilpi Jain]

MOOWR is a scheme that provides deferment of ADD at the time of import.

AI Summary

Printed circuit boards cannot be imported at nil anti-dumping duty simply because imports use IGCR.
IGCR does not by itself exempt imports from Anti Dumping Duty; ADD is a trade remedial levy distinct from Basic Customs Duty, and exemption from BCD or import under IGCR does not eliminate ADD liability unless the anti dumping notification expressly provides exemption. Thus goods subject to an anti dumping notification, including printed circuit boards, remain liable to ADD even if imported as raw materials or at concessional or nil BCD under IGCR; deferment schemes may allow temporal delay but do not create substantive exemption.