Applicable rate of CVD on imported Fertilizers-regarding.

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....of Customs (All) Chief Commissioner of Customs & Central Excise (All) Director Generals (All) Sir/Madam, Subject:  Applicable rate of CVD on imported Fertilizers-regarding. Representations have been received from trade as well as the field formations regarding the applicable rate of additional duty of customs (CVD) on Fertilizers when imported into India. Doubts have arisen in ....

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....t to apply the effective rate of excise duty of 6% ( with cenvat credit) for the purpose of charging CVD on this item.   2. The matter has been examined. Even though it is true that for many S. Nos. of notification no. 12/2012-Customs pertaining to goods falling under Chapter 31(S. Nos 196 to 199 and 200 to 205) the entry indicated in column (5) is '-', S. No. 200(ii) covering "All goods, ....