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special additional duty -credit not passed on, Customs - Exim - SEZ |
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special additional duty -credit not passed on |
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What are the circumstances under which special additional duty of sec 3(5) of custom tariff act is not passed on to buyer
Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
Dear Dipneet, Please read word 'Can' as 'Cannot'. In case you seek refund of SAD under Notification No. 102/2007-Customs, then, you cannot pass on the SAD to the Ultimate buyers. Sorry for typo error. Regards Team YAGAY and SUN (Management and Indirect Tax Consultants)
Generally, the SAD is not passed on by the Registered Dealer/Importer who thereafter claim refund theron from the department.
Thanx sir..
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