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TMI BlogApplicability of Anti dumping duty on solar cell regarding SEZ entityX X X X Extracts X X X X X X X X Extracts X X X X ..... Vide Notification No. 01/2018-Customs (SG) dated 30th July, 2018 , anti dumping duty have been imposed on import of Solar Cells whether or not assembled in modules or panels falling under heading 8541 or tariff item 8541 40 11 when imported from China and other listed countries. If a SEZ entity importing some of their input goods (falls under chapter other than 8541 ) from China and aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that they are manufacturing Solar Cells, My query is when the SEZ entity clearing goods in DTA, whether anti dumping duty is applicable on such parts of input used which is imported from China. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view it is applicable. Even though SEZ is treated as non territory of India but all the indirect laws of the country are applicable to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EZ. - Reply By manish kumar - The Reply = Sir, from my point of view also, it may be applicable, but from which rule/ notification/ case law, which is applicable in this matter - Reply By YAGAY andSUN - The Reply = If goods are cleared from SEZ to DTA then the buyer in DTA is required to file Bill of Entry in the same manner as if the goods are imported into India. At the time of clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods from SEZ to DTA, goods are subjected to duties of customs including anti-dumping duty, countervailing duty and safeguard duty under Section 30 of SEZ Act. Section 30 of the SEZ Act is reproduced below for ease of reference: The Hon ble CESTAT in the case of Commissioner of Customs vs Ram Krishna Exports reported at 2008 (224) ELT 113 (Tri-Ahd) = 2007 (11) TMI 167 - CESTAT, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HMEDABAD had held that the no Anti-dumping Duty would be leviable on goods manufactured in SEZ and cleared to DTA as it could not be said that the products being cleared are from the country whose imports/goods are subject to Anti-dumping duty. - Applicability of Anti dumping duty on solar cell regarding SEZ entity - Query Started By: - manish kumar Dated:- 24-1-2019 Customs - Import - Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t - Customs - SEZ - Got 3 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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