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

Exploring Conditions for Non-Pass Through of Special Additional Duty Refunds Under Section 3(5) of Customs Tariff Act A discussion on a forum addressed the conditions under which the Special Additional Duty (SAD) under Section 3(5) of the Customs Tariff Act is not passed on to buyers. A participant clarified that if a refund of SAD is sought under Notification No. 102/2007-Customs, the duty cannot be passed to the ultimate buyers. Another participant noted that the SAD is generally not passed on by registered dealers or importers who subsequently claim a refund from the department. The discussion involved three replies, focusing on customs, EXIM, and SEZ contexts.