https://www.taxtmi.com/forum/issue?id=109521 CVD may remain payable on imports unless the Central Excise exemption for like domestic goods is unconditionally available to and claimed by the importer; purchasers cannot claim the exemption in place of the importer. Conditional exemptions that cannot be fulfilled for imported consignments attract CVD at the tariff rate. Suppliers invoicing reimbursement of customs duties will collect such sums unless the importer secures the exemption, and procedural requirements such as bonds and the notification's time limit bear on entitlement. en-us Fri, 11 Dec 2015 09:52:43 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109521 CVD may remain payable on imports unless the Central Excise exemption for like domestic goods is unconditionally available to and claimed by the importer; purchasers cannot claim the exemption in place of the importer. Conditional exemptions that cannot be fulfilled for imported consignments attract CVD at the tariff rate. Suppliers invoicing reimbursement of customs duties will collect such sums unless the importer secures the exemption, and procedural requirements such as bonds and the notification's time limit bear on entitlement. Discussion-Forum Customs Fri, 11 Dec 2015 09:52:43 +0530 https://www.taxtmi.com/forum/issue?id=109521