SAD 4%

This query is : Resolved

FLAUBERT FRANCIS (Querist)
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29 June 2011 Dear Sir,

I am working for a Research Based Fully Autonomous Institute coming directly under the Ministry of Earth Sciences,Govt of India.We are eligible for custom duty exemption as per Notification No: 51/1996.This notification provides exemption/concessional duty for various goods imported by Research institutions,Public Funded Universities,IIT etc., for their research purposes.Currently, we are paying basic custom duty 5% and Special Additional Duty @4% plus cess.

PLS LET US KNOW/CONFIRM WHETHER WE ARE ELIGIBLE FOR EXEMPTION OF SAD 4%.IF YES,CAN WE APPLY FOR THE DRAWBACK AND THE TIME LIMIT ELIGIBLE FOR DRAW BACK.

Would be thankful for an immediate reply.
Regards,
FRANCIS
email:francisssf@yahoo.co.in

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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29 June 2011 Condition for file refund when:-

(a) The importer of the said goods shall pay all duties, including the said additional duty of customs (SAD)leviable thereon, as applicable, at the time of importation of the goods;

(b) The importer, while issuing the invoice for sale of the said goods, shall
Specifically indicate in the invoice that in respect of the goods covered
Therein, no credit of the Additional duty of customs levied under sub-section
(5) Of section 3 of the Customs Tariff Act, 1975 shall be admissible;

(c) The importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer;

(d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be.

For more information link is:-

https://www.cbec.gov.in/customs/cs-act/notifications/notfns-2k7/cs102-2k7.htm

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