availment of 4% additional duty on a product which is exempted from payment of excise duty, Central Excise

[Venkat Raj]

Can we avail additinal duty on the product imported which is exempted from payment of basic excise duty. for ex. we are importing Mono acid calcium phosphate under chapter heading 25101090, which is exempted from payment of basic excise duty. but we are paying 4% additional duty. Can we avail this 4% additional duty?

Posts / Replies

[Pradeep Khatri]

If it is being used in the manufacturing of finished goods then you can avail the CENVAT credit of SAD 4% and if you are removing as such then you can avail the refund from the customs subject to the notification no. 102/2007-Customs as amended time to time.

[Venkat Raj]

Thank you for your reply