Additional duty

This query is : Resolved

Report Abuse Follow Query Ask a Query

Murari Kumar Jha

Murari Kumar Jha (Querist)
Follow

31 January 2013 Please give An Explanation on Additional Duty and its procedure of refund

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
Follow

01 February 2013 Additional customs duty, equivalent to the excise duty leviable on a like article manufactured/produced in India, is to be levied on any goods imported to India. For import of specified products, there is a different basis for calculation of additional duty. These products should: (i) be notified by the government; and (ii) display the MRP on their package as required under the Standards of Weights & Measures Act, 1976 (SWMA)

for more info:

http://www.customsmumbaiairport.gov.in/Downloadforms/P.N.09-2010.pdf

Additional Duty Of Customs Refund (Sad)Documents Require
***************************************
Special Additional Duty (SAD) Refund under exemption notification No.102/2007 Dt 14/9/2007 following documents requirements:

Form no.102
CA Certificate for Un just enrichment
Co-relation certificate certified by CA
Self Declaration
Bill of Entry in original (Duplicate Importer Copy)
TR.6 in original
Commercial Invoice
Packing List
B/L or AWB
Sales Invoice duly stamped
Ledger certificate
Covering Letter In the favor of Assistant. Comm.
VAT / CST Challan with Return