https://www.taxtmi.com/news?id=132 Exemption by refund of the Additional Duty of Customs levied under subsection (5) of section 3 is subject to conditions: importers must pay all duties at import, file a refund claim with the jurisdictional customs officer, specify on sales invoices that no credit of the additional duty is admissible, and pay appropriate sales tax or VAT on sale. Consequential provisos have been added to Central Excise and Cenvat Credit rules and related manual guidance to prevent misuse. en-us Tue, 18 Sep 2007 14:25:00 +0530 Fri, 22 Aug 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=132 Exemption by refund of the Additional Duty of Customs levied under subsection (5) of section 3 is subject to conditions: importers must pay all duties at import, file a refund claim with the jurisdictional customs officer, specify on sales invoices that no credit of the additional duty is admissible, and pay appropriate sales tax or VAT on sale. Consequential provisos have been added to Central Excise and Cenvat Credit rules and related manual guidance to prevent misuse. News - Tue, 18 Sep 2007 14:25:00 +0530 https://www.taxtmi.com/news?id=132