special additional duty -credit not passed on, Customs - Exim - SEZ

[Dipneet Kaur]

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

[Pradeep Khatri]

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)

[Naveed S]

Generally, the SAD is not passed on by the Registered Dealer/Importer who thereafter claim refund theron from the department.

[Dipneet Kaur]

Thanx sir..