Credit of Duty paid on import of Lab. Equipments

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..... Credit of Duty paid on import of Lab. Equipments
Query (Issue) Started By: - sachin shilamkar Dated:- 1-8-2016 Last Reply Date:- 1-8-2016 Customs - Exim - SEZ
Got 2 Replies
Customs
We are .....

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..... first stage dealers (importer) of essential oils. We need to import lab equipment which will be used to do testing of imported material. Can we take credit of import duty (CVD & ACD) paid while imp .....

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..... orting of Lab equipment. Reply By Rajagopalan Ranganathan: The Reply: Sir, If testing of essential oils amounts to 'manufacture as per Central Excise Act, 1944/Central Excise Tariff Act, 1985 t .....

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..... hen you have to pay central excise duty on such oils when you market the same. If testing does not amount to manufacture and the same is not excisable then you cannot avail the credit of CVD & ACD (SA .....

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..... D). Reply By Ganeshan Kalyani: The Reply: Sir, the input output nexus need to be checked for taking credit. Thanks.
Discussion Forum - Knowledge Sharing .....

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