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TMI BlogImporter using Dealer registration number.X X X X Extracts X X X X X X X X Extracts X X X X ..... Importer using Dealer registration number. X X X X Extracts X X X X X X X X Extracts X X X X ..... We are a trading unit situated in Delhi procuring goods locally as well as through imports. We are registered under CEA as dealer since January, 2014. From the period of January, 2014 to August, 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have passed on CVD and SAD by issuing invoice bearing our dealer's excise number. It is from September, 2014 that we have obtained a separate importer registration number. Now that we have duly fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led our excise return for Jan, 2014 to September, 2014 reporting our both trading as well as importing activities and the superintendent has even accepted the hardcopy of our return without raising an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y objection as to passing credit of import duty using a dealer registration number. Can superintendent now raise the matter and issue us a SCN? Reply By Rajagopalan Ranganathan: The Reply: Sir, Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e new amendment that an importer is also to register with the department as first stage dealer is applicable only for those importers who had not registered themselves as first stage dealer. If you ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e already registered as first stage dealer and then supply imported inputs under you invoice passing on the credit of CVD and SAD, the department has no ground to issue show cause notice to you. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is my opinion. X X X X Extracts X X X X X X X X Extracts X X X X
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