Refund scheme for the 4% additional CV duty levied under Section 3(5) of the Customs Tariff Act, 1975 - Regarding

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....ditional CV duty levied under Section 3(5) of the Customs Tariff Act, 1975 - Regarding Government has notified a scheme for refund of 4% additional duty of customs levied under Section 3(5) of the Customs Tariff Act, in respect of goods which, after importation, are sold and appropriate Sales tax or Value Added Tax (VAT), as the case may be, is paid on such sale. Suitable mechanism has also been ....

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.... of the aforesaid additional duty on the imported goods. This obviously will be the relevant bill of entry. (ii) documents showing that appropriate Sales tax or VAT has been paid on the sale of the imported goods, in respect of which refund is claimed by him. Appropriate Sales tax or VAT means Sales tax or VAT in case of intra-State sales and Central Sales tax in case of inter-State sales; 2.2&#....