Antidumping duty exemption removed when DFIA is made transferable; bonded warehouse value addition requirement limited to DTA units. Exemption from Antidumping Duty and Safeguard Duty is limited to actual users and is disallowed once a DFIA is made transferable; imports against transferred DFIAs will attract antidumping and safeguard levies. The word 'energy' is deleted from the cited provision, removing advance authorisations for energy. The minimum value addition requirement for Private/Public Bonded Warehouses applies only to DTA units, not SEZ units, with SEZ value addition to follow the SEZ Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Antidumping duty exemption removed when DFIA is made transferable; bonded warehouse value addition requirement limited to DTA units.
Exemption from Antidumping Duty and Safeguard Duty is limited to actual users and is disallowed once a DFIA is made transferable; imports against transferred DFIAs will attract antidumping and safeguard levies. The word "energy" is deleted from the cited provision, removing advance authorisations for energy. The minimum value addition requirement for Private/Public Bonded Warehouses applies only to DTA units, not SEZ units, with SEZ value addition to follow the SEZ Act.
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