cess on imported inputs

[jagadesh kumar bhojanapalli Kumar]

Dear Sir,One of our excise registered company is manufacturing goods under Chapter Heading No.82071900 is availing Cenvat credit on imported inputs (82071900) .Customs duty is exempted under SAPTA Notification No.026/2000 , CVD is paying @ 12% , no cess is applicable on CVD (Exempted under Notfn.No.13/2012 and 14/2012).

Customs Duty(10%) '0', CVD 12%, No cess on CVD (EC and SHEC) so Cess on Customs duty is applicable or not . Computer generated BEs charging cess (2%+1%) on CVD amount. Pl clarify the same

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Cess on countervailing duty questioned where cess notifications exempt CVD yet bills of entry levy education cess. Whether education cess and secondary and higher education cess are chargeable on the countervailing duty levied on imported inputs when basic customs duty is exempt under a SAPTA notification and separate notifications purport to exempt cess on CVD; computer-generated bills of entry are showing cess charged on the CVD despite the claimed exemptions, and the importer, who avails Cenvat credit, seeks clarification on the correctness of that practice.