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special additional duty -credit not passed on

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

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. (AI Summary)
Customs - Exim - SEZ
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YAGAY andSUN on Jul 10, 2014

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

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