availment of 4% additional duty on a product which is exempted from payment of excise duty

[Guru Murthy]

Can we avail additinal duty on the product imported which is exempted from payment of basic excise duty. for ex. we are importing Mono acid calcium phosphate under chapter heading 25101090, which is exempted from payment of basic excise duty. but we are paying 4% additional duty. Can we avail this 4% additional duty?

AI Summary

Clarification on CENVAT credit eligibility for 4% SAD on Mono Acid Calcium Phosphate under chapter heading 25101090. A query was raised regarding the possibility of availing a 4% additional duty on an imported product exempt from basic excise duty, specifically Mono acid calcium phosphate under chapter heading 25101090. A respondent clarified that if the product is used in manufacturing finished goods, CENVAT credit for the 4% Special Additional Duty (SAD) can be claimed. If the product is removed as such, a refund from customs is possible, subject to notification no. 102/2007-Customs, as amended. The inquirer expressed gratitude for the response.