Duty payable on import

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 September 2012 Sir,

I want to import Lead Battery. Can you please tell me that what is the amount of Import duty payable for the same? I have tried from many sources(internet, individuals) but could not get the exact amount of duty. Please help. Its urgent.

Regards

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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07 September 2012 import duty is as per 2011-12 financial year :

Customs Basic Duty: 7.5%
Addl Duty(CVD): 12%
Spl Addl Duty(Spl.CVD): 4%
Customs Cess 3%

Querist : Anonymous

Querist : Anonymous (Querist)

09 September 2012 Thanx Sir.. Can you plz tell me the exact rate of duty because i dont know that the additional and special duty is to be charged either on the value of battery or after addition of custom duty in value.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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10 September 2012 surprise...............

i have already confirm and ask you the duty and you are not sure put up RTI IN THE OFFICE OF DEPUTY COMMISSIONER OF CUSTOM OF CONCERNED AREA.

REGARDS,

Querist : Anonymous

Querist : Anonymous (Querist)

10 September 2012 Sir,

I did not mean that. You are wrongly interpreting my point. I meant to say that as Cess is payable on the amount of Tax in Income tax, similarly i just wanted to know that whether CVD and Add CVD is payable on amount of basic custom duty or individually on amount of transaction. I dont have any doubt about the rates given by you.

I am a layman who does not know the rates and that is why here to ask you. Please dont take it otherwise. I have asked it in a Positive sense only.

Rama Krishnan

Rama Krishnan (Expert)
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11 September 2012 dear anonymus.

Pl check Customs tariff head 8506, which accomodates all type of primary cell and battery.

Duty rate are as below

BCD- 10% ( on Ass. value)
CVD- 12% ( on MRP less abatement 35%)
Cess- 3% ( on BCD and CVD amount)
SAD - 0% ( only if indented for retail sale on payment of applicable sales tax

Also notesDry cell batteries originating from China have aniti dumping duty under notification no 57/2007 Cus.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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11 September 2012 import duty is as per current year:

Customs Basic Duty: 10%
Addl Duty(CVD): 12%
Spl Addl Duty(Spl.CVD): 4%
Customs Cess 3%

total duty will be 28.852%

as per custom Notification No.12 & 21 of 2012 cbec

Rama Krishnan

Rama Krishnan (Expert)
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11 September 2012 Dear Mr Verma,

Can you pl guide under which notifcation the BCD is 7.5%. sorry iam not able to find. Current customs tariff of year 2012-13 shows 10% and the main notification 12/2012 Cus. does not have any exemption.

just for my knowledge..

thanks....

Querist : Anonymous

Querist : Anonymous (Querist)

11 September 2012
Tariff Head Description of Tariff
8506 PRIMARY CELLS AND PRIMARY BATTERIES
85061000 Manganese dioxide
85063000 Mercuric oxide
85064000 Silver oxide
85065000 Lithium
85066000 Air-zinc
850680 Other primary cells and primary batteries:
85068010 Button Cells
85068090 Other
85069000 Parts

Sir,

My requirement is vrla lead acid battery 4.5Av 6v. The above data i have taken from CBEC's Site. There is no specific name of vrla Battery in the particular chapter.

Secondly can you plz tell me that how much Anti Dumping duty is payable on the same if imported from china?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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11 September 2012 it will be occurs on ITC CODE 85069000