Customs duty educational cess

[MUNIRAJ SRINIVASAN]

Dear Sir,

whether import goods customs duty educational cess and secondary educational cess is applicable ? under which notification? if we take input credit on that

AI Summary

Customs Duty and Cess Apply to Imports; No CENVAT Credit Except for CVD and SAD per CENVAT Credit Rules 2004. A user inquired whether customs duty, educational cess, and secondary educational cess apply to imported goods and under which notification, also asking about input credit eligibility. The response clarified that these duties and cesses are indeed applicable to imported goods, but no CENVAT credit is allowed for these portions except for Countervailing Duty (CVD) and Special Additional Duty (SAD). This is outlined in the CENVAT Credit Rules, 2004, as amended.