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of <h1>India Exempts Certain Goods from Additional Customs Duty if Imported for Resale; Conditions Apply per Notification No. 49/2017-Customs.</h1> The Government of India, through Notification No. 49/2017-Customs dated June 30, 2017, exempts goods listed in the Fourth Schedule to the Central Excise Act, 1944, from the additional duty of customs when imported for resale in India. To qualify, importers must pay all applicable duties at import, indicate on invoices that no credit for the additional duty is available, file a refund claim for the additional duty, and pay appropriate sales tax or VAT on resale. Importers must provide documentation of duty payment, sales invoices, and tax payments. Refunds are processed upon verification by customs officers.
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