Can i pass on CVD for Spares imported by Courier

[Sumeet Goyal]

Dear Sirs,

We have imported some spare parts for which we paid the custom duty (approximately 18,000/-) to fedex courier delivery person. The fedex guy gave us a Courier bill of Entry zerox copy and the duty calculation document.

In the Courier bill of Entry there are names of total 7 parties alongwith our name. We are registered with DGFT have a valid IEC and are registered with Central Excise As Dealer (not manifactureres)

Now, when wee sell this part to our customer (Who is manufacturer), can we pass on the CVD amount to him so that he can take the credit. Please help us out regarding this issue.

Best Regards,

AI Summary

Cenvat credit for courier-imported goods permitted; certified Customs copy and proof of duty and use in manufacture enable credit.
Amendment to the CENVAT Credit Rules allows recognition of an Authorized Courier's Courier Bill of Entry for claiming CENVAT credit. Credit may be claimed even where the original Bill of Entry is retained by another party if a Customs certified zerox copy confirms duty payment. Credit is conditional on actual payment of duty and utilisation of the imported goods in or in relation to the manufacture of dutiable final products; mere attestation of copies is inadequate without a proper Customs certificate.