TaxTMI 
TaxTMI 
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.
Anti Dumping Duty Concession on Goods Import Under IGCR
27 Jan 2026 
3 Replies 
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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. (AI Summary)
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. (AI Summary)