Cenvat credit of special cvd

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Dear experts, We are dealers in plastic raw material. While importing, we pay additional duty (019/2006-customs) of four percent u/s3(5)of customs tarriff act. While this material is re-sold to local manufacturer on payment of VAT, we transfer the said special CVD(4%) duty to customers along with Countervailing Duty. Please clarify whether whether an importer can pass on the said Special CVD, if yes according to which clause or rule?
Replies (1)

You r doing right, Dealers can pass the CVD & SAD(4%) to subsequent buyers.


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