MOOWR Duty Deferment Does Not Exempt Later Anti-Dumping Duty: CAAR

In re Swelect HHV Solar Photovoltaics Private Limited (CAAR Mumbai)

M/s Swelect HHV Solar Photovoltaics Private Limited filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking clarity on the applicability of Notification No. 16/2024-Customs (ADD), which imposed anti-dumping duty (ADD) on imports of aluminium frames for solar panels/modules under Tariff Heading 7610 90 10 with effect from 27 September 2024. The applicant had imported these aluminium frames between December 2023 and September 2024 under a Manufacture and Other Operations in Wareh

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