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

AI Summary

Clarification Sought on Applicability of Cess on CVD for Goods Under Chapter Heading No. 82071900 A company registered for excise is manufacturing goods under Chapter Heading No. 82071900 and is utilizing Cenvat credit on imported inputs. While customs duty is exempted under SAPTA Notification No. 026/2000, a Countervailing Duty (CVD) of 12% is being paid, with no cess applicable on the CVD as per Notifications No. 13/2012 and 14/2012. The query seeks clarification on whether cess on customs duty is applicable, as computer-generated bills of entry are charging a cess of 2% + 1% on the CVD amount. The respondent inquires if the issue has been resolved.