Both cess included in cvd and additional duty or not.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 May 2014
Dear Sir/ Madam
We have a manufacturing unit . we purchases of raw material from 1st 2nd stage dealer which are import material from china and japan.
On Bill of entry
the following duties are charged
CVD 12% equivalent to excise duty
Special CVD 4%
Education Cess & Secondary higher education cess are not charged separately.
we can take the cenvat credit of Cvd 12% & Special CVD 4% and can we take the credit of education cess 2% & SH education
cess 1% it assumed that both cess are included in CVD and additional duty.
For Example:- CVD charged by my supplier Rs. 120 and Additional duty charged Rs. 50 only.
can i assumed that education and SH Cess are included in CVD and Additional Duty
Please reply as early as possible with some notification or any other guidance.
We have a manufacturing unit . we purchases of raw material from 1st 2nd stage dealer which are import material from china and japan.
On Bill of entry
the following duties are charged
CVD 12% equivalent to excise duty
Special CVD 4%
Education Cess & Secondary higher education cess are not charged separately.
we can take the cenvat credit of Cvd 12% & Special CVD 4% and can we take the credit of education cess 2% & SH education
cess 1% it assumed that both cess are included in CVD and additional duty.
For Example:- CVD charged by my supplier Rs. 120 and Additional duty charged Rs. 50 only.
can i assumed that education and SH Cess are included in CVD and Additional Duty
Please reply as early as possible with some notification or any other guidance.
Vishnu Saboo
(Expert)
13 May 2014
custom cess is not cenvatable, cesses on CVD are cenvatable
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