Customs Duty / Excise Duty

On customs clearance & payment of customs duty, an importer is selling that imported item to Indian Customers and under Rule 11 of Excise Rules, is charging Excise Duty. There is no value addition. Only sale in small parcel. Kindly enlighten me about applicability of excise / customs duty?

Regards,

Jayanta

13.2.2010

Replies (1)

importer is deemed a manufacturing unit, where he has taken cenvat credit of CVD paid at the time of import. 

OR 

The imports has been under any bond or obligations under duty free scheme. 

 

 

as after payment of CVD, there is no applicability unless the imported goods are repacked for retail sale, 

 

share the Tariff code for more discussion 

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