Cvd 3(5)

kindly Noted that:

Refund of the four per cent additional duty is available if you resell the imported goods on payment of value added tax or Central sales tax, and not if you use the imported goods in your process.

further info read:

/experts/sad-refund-rule-739870.asp#.UO5k7qyNmX0

https://bangalorecustoms.gov.in/PN_05_2011.htm

there is a new notification.
now importer have a option not to pay CVD3(5)at the time of importation, if he disclosed some document to custom deptt
IE.  vat registration