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Anju singh (Querist)
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03 July 2013 Hi sir this is anju here sir i have an doubt sir that we are importing Roofing material from china
so we r paying 20% of custom duty tax so is their any option to get the amt return

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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03 July 2013 Imports into India are charged with an Additional Custom Duty (or Special Additional Duty � SAD as is popularly known) at the rate of 4% and is leviable under sub-section (5) of Section 3 of the Customs Tariff Act, 1975. This is charged on the total value of imports including CIF + Basic Customs duty + CVD. This duty is to countervail sales tax leviable on the sale of goods in India to give level playing field to domestic industry.

This 4% SAD is refundable to the import traders i.e. who sold their goods in India without changing identity of goods in pursuance of Notification No. 102/07-Custom Dt. 14.09.2007 subject to fulfillment of various conditions and procedure as laid down cbec Notification.

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