THE Customs Notification 102/2007 dated 14.9.07 providing for exemption of 4% Special Additional Customs Duty leviable in terms of Section 3(5) of Customs Tariff Act 1975 in respect of goods imported for sales as such, by the importers to others was purportedly issued to provide a level playing field to traders vis-à-vis manufacturers who do not pay local sales tax / VAT while importing goods directly for their own use and to remove the burden of double tax on such type of importers as held by Hon’ble Gujarat High Court under 2014 (299) ELT 263 (Guj.) CCE Vs. POSCO INDIA DELHI STEEL PROCESSING CENTRE P. LTD.
The exemption/procedures contained in this notification shall be given effect if the following conditions are fulfilled:
(a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods;
(b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;
(c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer;
(d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;
(e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim :
(i) document evidencing payment of the said additional duty;
(ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;
(iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods.
(f) the time limit for filing refund is 1 year from payment.
The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled.
Check List of Documents:
1. Form of Refund Application
2. Calculation / Worksheet for refund
3. Self Declaration/ undertaking
4. All original challans evidencing payment of Vat with details of invoices.
5. Original Charted Accountant Certificate
6. Duplicate Bill of Entry (Importer’s Original-Copy)
7. Original TR-6 Challan for payment of Custom Duty.
8. Copies of purchase invoice & bill of lading.
9. List containing invoice nos. & amount of VAT/CST paid on imported goods for which refund is claimed.
10. Authority Letter.
11. Copy of notification No. 102/2007-Customs dated 14.09.2007
12. Original VAT/CST deposited certificate issued by the VAT Department.
13. Self attested photocopy of Agreement in case of High seas sales (if any).
14. Self attested Duplicate/Carbon Copies of Sales Invoices (B/E No. must be mentioned on the Sales Invoices and following stamp must be their on the sales invoices)
“NO CREDIT OF THE ADDL. DUTY OF CUSTOMS LEVIED UNDER SUB SECTION (5) OF SECTION 3 OF THE CUSTOMS ACT 1975 SHALL BE ADMISSIBLE”
The procedures and clarification can also be sought from Circular No. 16/2008 Cus dated 28.04.2008 & 6/2008 Cus. dated 13.10.08. The refund is also admissible on ‘DEEMED SALE’ subject to satisfaction and litigation. Also, It depends upon the satisfaction of issuing authority.
(Rishi Chanan, Advocate, Mob:-098158-28244)
please clarify for sad refund claim it is necessary that product description of purchase and sale invoice will be same it can not be sale in other format like kit.
Dear sir our BOE more than one year and the amount of additional duty around more than 3 lacs.
Is that possible we can file for refund,if yes tell me how is that possible.Pls contact me on 8743880084
Hi sir/madam..
If a Delhi party has imported goods from Gujarat port and and has sold the goods all over the India.. can he cailm the ‘sad’ amount from Kolkata customs
Hello Sir,
If A imported raw material (10 different single parts) from B Germany to India. A assembled these 10 single parts on assembly line and make one single new identical part which is excisable and export to B from India to Germany. Can we get refund 100% import duty was paid at the time of import of raw material.
Is it necessary to write BE no. on the attested copy of the Sales Invoice?
i am bipin chavda from ahmedabad gujarat
we are (CHAVDA CONSULTING) consulting base work in custom sad refund4% proced. like icd ahmedabad,mundra port-kundla port,pipavav port,chennai port ,nhsheva port mumbai, all kind of documentation and fast proced for refunds,if you have any kind of port applied to refund please contact on me.
Bipin Chavda
7818819661/7600379125
Get 4% S.A.D (SPECIAL ADDITION DUTY) REFUND WITHIN SHORTEST TIME PERIOD With ALL DOCUMENTATION FACILITY
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Emai : [email protected]
We are pune base consultant of DGFT , SAD 4% Refund, Please contact : [email protected] Cell No 9403479779
We Are SAD Refund Consultants for Bangalore, Chennai, Cochin. WB, Delhi & Mumbai.
Mob # 8123103090. Email [email protected]
WE ARE CONSULTANT FOR SAD REFUNDS CLAIM FOR CHENNAI SEA & AIR ANY OLD FILES PENDING IN CHENNAI CUSTOMS HOUSE PLEASE CALL +91-98401 55702 RAMESH JAIN
R.K.IMPEX
OLD NO.130, MINT STREET.
4TH FLOOR, SHREE CENTER
SOWCARPET, CHENNAI – 600079.
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MAIL ID: [email protected]
i passed the burden to my customer but still i claim for 4% sad refund , will it be punishable act
Dear All,
We are the Methanol Importer and using for manufacturing purpose .
we pay 4% SAD , after manufacturing we sell final product with cst / vat payments.
shall we go for refund , since 4% exempted if you pay vat / cst
regards
venkat
Dear All,
We are the Methanol Importer and using for manufacturing purpose .
we pay 4% SAD , after manufacturing we sell final product with cst / vat payments.
shall we go for refund , since 4% exempted if you pay vat / cst
regards
venkat
I m sanjit jha ( S.R INTERNATIONAL)
4 % SAD Refund Specialist at kolkata port.
Call: 9681011844
We provide complete SAD refund consultancy and service call me 7045179954 Karuna Mishra
Hi, I am Karuna from Prakar group specialised in SAD refund from BPT, Pipavav , JNPT and other. as per guidelines 4% ACD/SAD Refund Procedures under Notification No. 102/2007 Custom call me 7045179954
Hi, I am Rama Krishna specially in Customs SAD refund Consultant in Bangalore kindly contact-8123103090
Facing difficult in 4% SAD Refund kinldy contact Rama krsihna-8123103090 Refund Professional for all ports in india.
Hi, I am Rama Krishna specially in Customs SAD refund Consultant in Bangalore kindly contact-8123103090.
Sir My name is Sudarshan and my Mail ID is [email protected], I hv a case wherein it is a Medical Device whcih do not hv either Sales tax or VAT and No Excise Duty also The Import Duty includes 4% SAD , It is a fully manufactured device and they are importing and selling them to Hospitals, Can we claim SAD Refund in this case, Pl clarify
Hi, I am advocate practicing specially in Customs SAD refund claims for Mundra & Kandla customs. Kindly contact me on
HITESH S. THAKKAR
Advocate & Tax consultant
Gandhidham-Kutch
Mo :- +91 98981 38625
can i submit sale invoices cd for electronic media but not mention “no credit of the additional duty of customs leveid under sub section(5) of section -3 of customs tarrif act shall be admissible” at sample invoice above matter are mentioned.
For clarifying ur sad refund file in TuglAkabad and parpaeganj Icd & mundra Icd. Contact me. Fees reasonable.
Mobile no:8285831641/8126116503
I am DGFT consultant. you can please contact me for issuance of Importer Exporter Code in any city of india. my no. is 9899225765, 9013217265
I am DGFT consultant. you can Please contact me for issuence of Importer Exporter Code.
I am available for consultancy in matters of Customs, Central Excise & Service Tax.
anybody require consultancy may contact [email protected] or Ph 91 805 498 0579
Rajinder Singh
Dear All,
For SAD refund claims for all ports in India contact ANAND SHYAMSUKHA 9831430003 / 9331035506
EMAIL: [email protected]
port : kolkata sea, kolkata air, petrapole, chennai sea, nhava sheva, delhi tkd
we need sad refund consultant for Bangalore, kindly contact at [email protected] or at 9310709995
Aggarwal
For SAD refund claims for all ports in India contact Nilesh Modi 9913363253