cess on imported inputs, Customs - Exim - SEZ

[jagadesh kumar bhojanapalli Kumar]

Dear Sir,One of our excise registered company is manufacturing goods under Chapter Heading No.82071900 is availing Cenvat credit on imported inputs (82071900) .Customs duty is exempted under SAPTA Notification No.026/2000 , CVD is paying @ 12% , no cess is applicable on CVD (Exempted under Notfn.No.13/2012 and 14/2012).

Customs Duty(10%) "0", CVD 12%, No cess on CVD (EC and SHEC) so Cess on Customs duty is applicable or not . Computer generated BEs charging cess (2%+1%) on CVD amount. Pl clarify the same

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.