Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804.

Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804. https://www.taxtmi.com/highlights?id=97813 The note addresses classification of computers moved from SEZ to DTA under Heading 9804, holding that 'dutiable goods' in 9804 means goods chargeable under the Customs Act and does not include goods liable only to IGST; laptops, desktops and exempted monitors therefore fail the first requirement. It also rejects treating SEZ unit sales to customers as 'importation for personal use' for 9804. Separately, the SEZ Act/Rules do not authorize customs-style levy, interest, penalty or confiscation as applied; the impugned adjudication was set aside accordingly. en-us Wed, 18 Mar 2026 08:21:00 +0530 Wed, 18 Mar 2026 08:21:00 +0530 TaxTMI RSS Generator Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804. https://www.taxtmi.com/highlights?id=97813 The note addresses classification of computers moved from SEZ to DTA under Heading 9804, holding that 'dutiable goods' in 9804 means goods chargeable under the Customs Act and does not include goods liable only to IGST; laptops, desktops and exempted monitors therefore fail the first requirement. It also rejects treating SEZ unit sales to customers as 'importation for personal use' for 9804. Separately, the SEZ Act/Rules do not authorize customs-style levy, interest, penalty or confiscation as applied; the impugned adjudication was set aside accordingly. Highlights Customs Wed, 18 Mar 2026 08:21:00 +0530 https://www.taxtmi.com/highlights?id=97813