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of <h1>India's Ministry of Finance Clarifies 1% Special CV Duty on Thai Jewellery Imports Under Notification No. 20/2006.</h1> The circular from the Government of India's Ministry of Finance addresses the issue of customs authorities charging a 4% Special Countervailing (CV) duty on jewellery imported from Thailand under a specific notification. It clarifies that the applicable Special CV duty should be 1% under S. No. 61 of Notification No. 20/2006, as the goods attract a 1% state VAT. The document emphasizes that imported goods should not be subjected to a higher duty rate than domestically produced goods and resolves any ambiguity in the interpretation of the relevant customs provisions.
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