can take credit of cvd purchase from SEZ UNIT

[Guest]

dear experts,

we are manufacturer and purchasing raw material from supplier , supplier is in sez unit and he has passed bcd, cvd, e.cess , & h.ed.cess so we can take credit of cvd...

regards,

manan

AI Summary

Claiming CVD Credit for SEZ Purchases Requires Import Formalities and Duty Payment for DTA Buyers A manufacturer inquires about claiming credit for the Countervailing Duty (CVD) on raw materials purchased from a supplier located in a Special Economic Zone (SEZ). An expert clarifies that supplies from SEZ to the Domestic Tariff Area (DTA) are treated as imports, requiring the filing of a Bill of Entry and payment of applicable customs duties. Once these duties are paid, the purchaser in the DTA can claim credit for the CVD and Special Additional Duty (SAD) if applicable. Another participant confirms that purchases from SEZ are treated as imports and must follow import formalities.