Passing of Additional Duty

1775 views 4 replies

Sir,

I need your advice on passing of Additional Duty(paid during import).  I'm a manufacturer (central excise regd.). I procure my raw materials both locally and by imports.  I also trade my raw materials. Kindly advice on the Invoicing procedures for trading of these raw materials. Can I pass the Addl. Duty to others? Do I have to show it in my Invoice separately?  Kindly advice.

Regards

Vinod

Replies (4)

Dear  Mr Vinod,

Definitely You can pass on  the AID(Additional Import Duty 4%) paid on your import. For this you will have to take registration under Central Excise as a DEALER.

 

Thanks

Rajeev Verma

Advocate & Consultant

Central Excise, Customs & Servcie Tax

Dear Mr Vinod,

I agree with Mr Rajeev, you can definitely pass AID to your buyers when you trade your raw material. However you if you are basically a mfr and regd as mfr with central excise, there is no need for excise trader registration.

Please remember you have to clearly show all details of your purchase bill/import bill of entry, along with seperate amount of excise duty, AID, and education cess on your invoice, which will be linked to the qty of your bill of entry. 

Thanks to all of you. 

Regards

Vinod

Sir,

We have passed BE through DEPB.  Dont paid Duty in cash. Can I get benifit Additional Duty 4% to Excise duty ?

 

Thanks

Barnali

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details