CVD IS NOT CUSTOMS DUTY - CVD is leviable under section 3(1) Customs Tariff Act, while customs duty is levied u/s 12 of Customs Act. Thus, these are two separate independent duties. under different statutes. However, u/s 3(6) of Customs Tariff Act, the provisions of Customs Act regarding recovery, payment, drawbacks, exemption, refunds, appeals etc. are applicable to Additional Customs Duty.

CVD IS NOT EXCISE DUTY – Though excise duty rate is considered for measurement or quantifying CVD payable, it is not excise duty. – Mohd. Zackria v. State of Tamilnadu (1999) 115 STC 697 (TNTST).

This is a details which is there is VS Dattey book, so my doubt is whether CVD is Customs duty or Excise duty

My query is related to sales to unit situated in SEZ:

As sales to SEZ unit treated as exports, can we take export benefits such as DEPB or import against Advance Authorisation etc.?

Since payment from the unit would be received in INR and not foreign currency, how and what proof is to be submitted to DGFT to claim benefits?

Thanks,

hi!
How do i calculate FOB value from CIF if both insurance and freight are not ascertainable.

Please give me an example.

Dear Sir,

Please let know the procedure follow up if exported goods rejected and returned by overseas buyer in case of 100% EOU. Where should we inform about the same.Can we use the returned goods in further process, please guide us with relevant Circular /Notifications.

Dear All,

we are Garment Exporters, we have Parent company Outside India, recently we had imported Garments(Shirt) from our Parent company which we were selling in our Country. Some of the imported quantities remains with us.

Note: we had imported the said goods(garments) under DEPB.
1.Is there any Customs duty will be applicable?
2.what will be the procedure to re-export the same to our Parent Company.

wht is import export code?
who is liable to apply for it

My query is-
1.In which currency the (INR or USD)export obligation is required to be completed.In EPCG licence epxort obligation in both the currency is mentioned but due to fluctuation in excahnge rate obligation in one currency is completed while in other it remains short hence which currency should be considred for redemption of export obligation.

2. Our commpany have taken around 100 licences during the period 2003-04 to 06-7 then what will be averege export obligation will be computed and monitiored.

please tell me somebody about CVD.
what is the cvd?
please tell me in detailed.
how can be use cvd?

Mr.A (Indain Individual) is importing goods from foreign. The situation is that Mr.A is performing High Ses sale to another buyer which is indian company. The bill of lading have possession in Indian Comapny name but Bill of entry was in possession of Mr.A's name.is it possible..?

the second thing is that Mr. A is reciving commision income not sale of goods income.

either Mr.A is correct for it.

Sales tax department is enforcing Mr. A for showing these transaction as Sale and he has to pay CST on it.


Is it make any diffrence in answer if Mr.A is also a Indian Comapany

Our company imports Software licenses from Microsoft all transaction are through online only. they receive the License online and they transfer it to Reseller for a commission.
weather Customs duty is applicalble for such transactions??
The Company Chages both Sales tax (VAT) and also Service tax,(not WCT)
VAt at State rates
Service tax @ 10%+3%

Please Clarify weather Customs duty is applicable