https://www.taxtmi.com/forum/issue?id=120735 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. en-us Tue, 27 Jan 2026 14:37:11 +0530 Sat, 31 Jan 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120735 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. Discussion-Forum Customs Tue, 27 Jan 2026 14:37:11 +0530 https://www.taxtmi.com/forum/issue?id=120735