special additional duty -credit not passed on

[Guest]

What are the circumstances under which special additional duty of sec 3(5) of custom tariff act is not passed on to buyer

[YAGAY and SUN]

This query has already been replied by Team YAGAY and SUN (The Consultants of Indirect Taxation and Management)

AI Summary

Special additional duty not passed to buyer: query seeks circumstances, noting prior consultant guidance on the issue. Inquiry asks when special additional duty under section 3(5) of the Customs Tariff Act is not passed to the buyer; the sole recorded reply refers to earlier answers provided by consultants Team YAGAY and SUN, without further substantive analysis.