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

AI Summary

Clarification on when special additional duty under section 3(5) of Customs Tariff Act isn't passed to buyers. A query was raised regarding the conditions under which the special additional duty under section 3(5) of the Customs Tariff Act is not passed on to the buyer. The issue was addressed in a discussion forum focused on customs, EXIM, and SEZ matters. A response was provided by a participant, referencing that the query had already been answered by a consulting firm specializing in indirect taxation and management.