Fraudulent claim of 4% SAD by unscrupulous importers - reg.

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..... Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs (Appeals). All Commissioners of Customs Central Excise. All Commissioners of Customs Central Excise (Appeals). Subject: Fraudulent claim of 4% SAD by unscrupulous importers - reg. Madam / Sir, Attention is invited to Notification No. 102/2007-Cus .....

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..... logs only and not 'sawn' or 'cut logs'. In terms of the classification of the First Schedule to Customs Tariff Act, 1975, round logs/round squares are classified under the heading 4403 whereas the 'sawn' woods are classified separately under heading 4407. Thus, there is distinct classification for the imported and the final products that are sold in the market on which VAT is paid. Hence, since .....

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..... orted timber'. The other difference is that in the invoice submitted to the department the quantity of goods in number / pieces are not mentioned whereas in the invoices of the buyer the quantity in number/pieces is clearly mentioned. This fact of preparing duplicate invoices is further substantiated by the other documents such as related transit passes and lorry receipt. These importers are thu .....

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