Import of material - concession or exemption, Customs - Exim - SEZ

[Srinivas]

We will be supplying material to PSU, which will be further supplied to Defence. We have got exemption from payment of Execise duty. Can i import material on concession or exemption for the supplies made to this organisation.

Posts / Replies

[Rama Krishana]

Import of material on concession or exemption is allowed only it is available for exemption or special procedure. As per your query, since your products are not exempted from excise duty, you can not import the material at concessional rate of duty.