Section 3(5) of custum tarrif act

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 %

Custom duty refunnd under appeal

Sir,
I have a query regarding Custom Duty Refund-
We are exporters and we have huge balance in Custom Duty Refund under appeal and order has been passed by the Commissioner of Customs (Appeals) in case of some vessels which have been taken into account on the basis of such order.
I want to know whether other amounts can be taken into account since the order passed is for the same subject matter and on same ground.

Kindly reply at earliest.

Customs duty paid on supplier invoice

Hi all,

One of my clients is importing material from its holding company, resident of Malaysia which in turn gets material from its supplier. Malaysian company had instructed its supplier to deliver goods directly to the India. And the customs duty is being paid by the Indian co. on that supplier invoice and imports the goods. However few days later malaysian holding company is sending the purchase invoice with its markup.So the purchase amount as per customs authorities and the purchase value in the books of accounts are differing. Kindly clarify how to resolve the issue.

Excise duty applicability

Dear Expert,

PLS CLARIFY CENTRAL EXCISE NOTIFICATION 3/2004 CAN BE USED FOR THE IMPORTED ITEMS AND WAIVER THE CVD.

IF YES PLS CLARIFY WHAT IS THE PROCEDURE.

Regards,
e.Madhan Kumar

Are1 credit & duty drawback

CAN ARE1 CREDIT FOR EXCISABLE GOODS & DUTY DRAWBACK ON IT CAN BE CLAIMED AT THE SAME TIME WHEN THE GOODS IS EXPORTED OUT OF THE COUNTRY UNDER EXPORT SALE?

Setoff of against cvd

I am importing certain things to India which are being used as one of the raw material by client.
My question is whether my client will be able to get a set off on CVD especially when I am importing storing and then selling it to the client. In other words I am invoicing him,

If its possible to get set off then how should I raise invoice? To get CVD setoff client would require duties paid on the items client has purchased from me.

Kindly guide.

Export obligation for duty

A company has 3 EPCG Licenses wherein to fulfill the export obligation Rs.22 Crs.
The export obligation is 6 times of duty saved and within 6 years we have to fulfill.
The Export till 31.03.2013 is zero
The policy states that the group company can fulfill the export obligation to the extent of 50 %
The company is requesting for CA certificate that the group company will fulfill the obligation .
Require help for basis of issuing the certificate and what documentation should be obtained for certification.

Cenvat credit of custom duty paid

My Client is a Manufacture of some heat measurement Item and also does trading of some imported items. It acquires some raw material from Import purchase by paying custom duty.
1. It purchases Material(importd from Belgium) for Reasearch & devlopmet purpose and utilised solely for inhouse R&D.
2. It purchases Materia(imported from Belgium)l for Trading.
3. It purchases material (imported from Belgium)for manufacturing and utilised in the process of manufacturing to make finished product (ie., heat measurement item). My query is that in which of the above three cases the client can get cenvat credit for custom duty paid. Can it avail Cenvat credit in all the three cases for Custom duty paid.
Thanks
Nayan Dey

Duty liability on import

Dear sir Please Solve this Que, my Doubt is here that 1st Education cess charge on CVD and final education will be charge on (BCD+CVD+CEss on CVD).
An importer imported some goods for subsequent sale in India at $12,000 on CIF basis. Relevant exchange
rate as notified by the Central Government and RBI was ` 45 and ` 45.50 respectively. The item imported
attracts basic duty at 10% and education Cess as applicable. If similar goods were manufactured in India,
Excise Duty payable as per Tariff is 14% plus education Cess of 2% and SAH 1%. Arrive at the Assessable
value and the total duty payable thereon. State eligibility of CENVAT credit to buyer.

High sea sales

Dear Sir,

we are a SEZ Unit. We want to purchase the goods from Switzerland and sale it to the client in India which is a DTA unit. The seller in Switzerland will raise the invoice to us and we will raise a invoice to the client in DTA. Can we do high sea sales and still the goods can be imported in to our SEZ unit for further packaging job on behalf of the client.
one more clarification needed is, can the client in DTA file the bill of entry and clear the shipment from the port directly if we give a bond that material is sold by doing high sea sale transaction or only we can file the bill of entry?
Please give your inputs regarding high sea sale transaction as we are doing it for the first time. Also please advice about documentaion part.

Thanking you in advance.

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