EOUs need not debit anti-dumping duty to the B-17 bond at import stage

TNC Rajagopalan answers SME queries related to GST, export and import matters

We refer to your reply (BS - SME Chatroom – October 28) that anti-dumping duty is not levied on imports by EOU under Section 9A(2A) of the Customs Tariff Act, 1975. Does it mean that the anti-dumping duty amount need not be debited to the B-17 bond amount at the time furnishing intimation to the jurisdictional Customs authorities under Rule-5 of the Customs (Import of Goods at Concessional Rate of Duty or for Specific End Use) Rules 2022?

 

Yes. There is no exemption for anti-dumping duty under the notification 52/2003-Cus dated 31st March 2003, which prescribes the procedure for intimation