Refund scheme for the 4% additional CV duty levied under Section 3(5) of the Customs Tariff Act, 1975 - Regarding

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..... efund scheme for the 4% additional CV duty levied under Section 3(5) of the Customs Tariff Act, 1975 - Regarding Government has notified a scheme for refund of 4% additional duty of customs levied under Section 3(5) of the Customs Tariff Act, in respect of goods which, after importation, are sold and appropriate Sales tax or Value Added Tax (VAT), as the case may be, is paid on such sale. Suita .....

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..... (i) documents evidencing payment of the aforesaid additional duty on the imported goods. This obviously will be the relevant bill of entry. (ii) documents showing that appropriate Sales tax or VAT has been paid on the sale of the imported goods, in respect of which refund is claimed by him. Appropriate Sales tax or VAT means Sales tax or VAT in case of intra-State sales and Central Sales .....

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..... to make a similar endorsement on invoices issued by them in respect of goods received by them against invoices bearing such an endorsement. [Notification 36/2007-Central Excise (N.T.) refers]. Obviously, any violation of these provisions will attract consequences which apply for wrong availment of credit/abetment towards wrong availment. - Circular - Trade Notice - Public Notice - Instructions .....

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