https://www.taxtmi.com/notifications?id=6104 The notification exempts specified imported goods from the additional duty of customs under sub section (5) of section 3 when imported for subsequent sale, provided the importer pays all duties at import, issues invoices stating no credit of the additional duty is admissible, files a refund claim with the jurisdictional customs officer within one year of payment, pays applicable goods and services tax on sale, and submits documentary evidence of payment of the additional duty, invoices of sale and payment of the applicable tax; the customs officer shall sanction refund after satisfying these conditions. en-us Fri, 14 Sep 2007 00:00:00 +0530 Tue, 02 Sep 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=6104 The notification exempts specified imported goods from the additional duty of customs under sub section (5) of section 3 when imported for subsequent sale, provided the importer pays all duties at import, issues invoices stating no credit of the additional duty is admissible, files a refund claim with the jurisdictional customs officer within one year of payment, pays applicable goods and services tax on sale, and submits documentary evidence of payment of the additional duty, invoices of sale and payment of the applicable tax; the customs officer shall sanction refund after satisfying these conditions. Notifications Customs Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/notifications?id=6104