https://www.taxtmi.com/circulars?id=1683 Imports under the DFCE notifications 53/2003-Cus. and 54/2003-Cus. cannot have the Special CVD @ 4% debited against DFCE scrips because those notifications exempt only the additional duty under subsection (1) of Section 3 and not the special CVD under subsection (5). Importers must therefore pay the Special CVD in cash at import, with subsequent recovery available, where eligible, by claiming Cenvat credit or drawback. en-us Fri, 21 Jul 2006 00:00:00 +0530 Thu, 26 Feb 2009 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1683 Imports under the DFCE notifications 53/2003-Cus. and 54/2003-Cus. cannot have the Special CVD @ 4% debited against DFCE scrips because those notifications exempt only the additional duty under subsection (1) of Section 3 and not the special CVD under subsection (5). Importers must therefore pay the Special CVD in cash at import, with subsequent recovery available, where eligible, by claiming Cenvat credit or drawback. Circulars Customs Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1683