Monday, January 9, 2012

Can Additional duty (imports) (Customs Notifn. 19/2006) be reimbursed as duty drawback?

Different types of duties and taxes are collected at the time of import of raw material components used in the manufacture of goods for exports. Such duty incidence on imported inputs in the goods manufactured and exported is rebated through duty drawback route. However, there are some duties like Cess are not rebated. It is not clear whether Additional duty (imports) imposed by the Indian Government under provisions of Customs Notification No. 19/2005 and 19/2006 are rebated through the duty drawback route.

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