17 June 2013
We are Manufacturing company producing solar water heater. we import Evacuated Glass Tube from China for the purpose of manufacturing of Solar Water heater, on which Special CVD levied @ 4%. So, this Glass Tubes are Raw Material for us and which are used for producing Solar Water Heater.
My question is whether can our company entitle for Refund u/s 3(5) of Custom Tariff Act. for goods imported from China on which special CVD was levied @ 4 %