We are a trading company based in maharashtra nd branches all over india , importing material nd selling in local market. We pass acd to rhe manufacturers and when sale is nt made to the manufacturer, we claim the refund,.
In case of branch transfer, we pass on the acd to the branches. If branches do not pass acd to certain customers, then can we claim acd from maharashtra or the respective br.
09 July 2015
THE Customs Notification 102/2007 dated 14.9.07 providing for exemption of 4% Special Additional Customs Duty leviable in terms of Section 3(5) of Customs Tariff Act 1975 in respect of goods imported for sales as such, by the importers to others was purportedly issued to provide a level playing field to traders vis-à-vis manufacturers who do not pay local sales tax / VAT while importing goods directly for their own use and to remove the burden of double tax on such type of importers as held by Hon’ble Gujarat High Court under 2014 (299) ELT 263 (Guj.) CCE Vs. POSCO INDIA DELHI STEEL PROCESSING CENTRE P. LTD.
The exemption/procedures contained in this notification shall be given effect if the following conditions are fulfilled:
(a)the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods;
(b)the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;
(c)the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer;
(d)the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;
(e)the importer shall, inter alia, provide copies of the following documents alongwith the refund claim :
(i)document evidencing payment of the said additional duty;
(ii)invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;
(iii)documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods.
(f)the time limit for filing refund is 1 year from payment.
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