2017 (6) TMI 1223

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....17,81,403  which, instead of being released to the appellant, was credited to the Fund in accordance with section 27 of Customs Act, 1962. The exemption from special additional duty leviable on imported products that are not subject to 'value added tax' after import is accorded through the refund route as per notification no. 102/07-Cus dated September 2007 subject to fulfillment of certain conditions. 2.  It is not in dispute that all the conditions of the notification rendering the appellant eligible for the refund had been complied with and was, therefore, sanctioned. It is merely the alleged inability of the appellant to establish that the duty burden had not been passed on to the buyer of the goods that precluded t....

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....w levy would not apply to crude oil, newsprint, capital goods sector under a special tariff regime or goods which are subjected so additional duties of excise in lieu of sales tax, gold and silver imported by passengers or other nominated agencies and life saving drugs mat are free from customs duties. The levy would also not apply to goods which are currently exempt both from basic and additional duties of customs. Similarly, goods imported for subsequent trading have also been left out of its purview, since they bear the burden of Sales, tax at the lime of first, sale. The new levy will also not apply to input imported under export-promotion schemes. In addition, there may be other sectors eligible for exemptions. These would be examined ....

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....nvoice, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, etc. For taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed under clause (b) of para 2 of the No....

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....y non-specification of the duty element the mere non-making of the endorsement could not have undermined the purpose of the exemption. Thus we concur with the view taken by this Tribunal in the cases of Equinox Solution Ltd. and Nova Nordisk India Pvt. Ltd. (supra). 5.4. In view of the factual and legal analysis as above, we answer the reference made to us as follows. A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus, notwithstanding the fact that he made no endorsement that "credit of duty is not admissible" on the com....