TaxTMI 
TaxTMI 
When the Importer is registered under SEZ, are they exempted from the ADD. If yes, any notification issued by the CBIT
NOTIFICATION FOR THE WAIVER FOR ANTI DUMPING DUTY
01 Nov 2018 
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SEZ exemption bars anti dumping duty on goods imported into SEZ units, precluding such duty demands.
Imports into Special Economic Zone units are not subject to anti dumping duty because the SEZ exemption from customs duty applies to SEZ imports, and therefore demands for anti dumping duty against such SEZ imports do not arise. (AI Summary)
Imports into Special Economic Zone units are not subject to anti dumping duty because the SEZ exemption from customs duty applies to SEZ imports, and therefore demands for anti dumping duty against such SEZ imports do not arise. (AI Summary)
