Exemption from Anti-dumping duty to goods imported by EOUs
As per Notification No. 5/94-Cus., dated 18.1.94, goods imported by 100% EOUsare exempted from Anti-dumping duty. Now certain conditions are added to the Notification to the effect that the exemption will not be available if the goods are cleared, as such to the DTA by the EOU or even if the final products manufactured using the imported goods, are cleared to the DTA. DTA does not include SEZ or EOUs.
Serial No. 1 of Notification No. , Dated July 6, 2007