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February 15th, 2012

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Customs - Circulars / Instruction / Trade Notices / Clarifications

Records 1 - 50 of 1556 . Chapter V of Finance Act, 1994 · Rules and Regulations · Cenvat Credit Rules . FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992 . Refund of 4% CVD (SAD)-Extension of time upto 30th June 2012, .
http://www.taxmanagementindia.com/Site-Map/Customs/list_cir_year.asp


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March 14th, 2011

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DGFT - Forms / Returns / Appendix / Certificate / Bonds

Import Export Foreign Trade Policy. . For Fixation or Revision of DEPB Rates / Fixation of Brand rate of DEPB for SAD component. ANF 4D. For clubbing of .
http://www.taxmanagementindia.com/Site-Map/Exim/List_Forms.asp


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Pre-budget-memorandum :: SIAM

Definition of `input' under Rule 2 (k) of the Cenvat Credit Rules, 2004 - Though . Now assessee is entitled to get refund of this 4% SAD in case of trading and .
http://www.siamindia.com/scripts/pre-budget-memorandum3.aspx


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January 2nd, 2011

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Cenvat on Distributive Trade - Taxindiaonline.com - One Stop ...

Mar 14, 2012 . CVD and SAD paid on imported goods could be availed as CENVAT credit by the manufacturer. Traders who supply imported inputs/capital .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14492


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Budget 2012 - Indirect Tax (Excise and Service tax) - Union Budget ...

Mar 22, 2012. include services like trading of goods, transmission or distribution of electricity by an . Manner of distribution of Cenvat credit through Input Service . Cenvat credit of Special Additional Duty of Customs ('SAD'), levied under .
http://www.caclubindia.com/articles/budget-2012-indirect-tax-excise-and-service-tax--13399.asp


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ICSI releases Pre-budget Memorandum for Union Budget 2012-13

Dec 31, 2011 . l) SEBI – Internal Audit of Stock Brokers / Trading Members . proviso to rule 3(4) Cenvat Credit Rule, 2004, provides that no credit of SAD shall .
http://taxguru.in/chartered-accountant/icsi-releases-prebudget-memorandum-union-budget-201213.html


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December 9th, 2010

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EXPORT PROMOTION COUNCIL FOR EOUs ... - Eouindia.gov.in

Sep 10, 2009 . (NT) dated 7/9/09, effecting changes in Cenvat Credit Rules for sale of . are paying education cess, secondary higher education cess and SAD . Trade Policy, announced on 27/8/09, it was announced that Cenvat Credit .
http://www.eouindia.gov.in/epces_cieculars/circular89.pdf


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Amendment to CENVAT Credit Rules - Excise News - Chartered ...

Jun 21, 2012 . In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 2, — . (c) in case of trading, shall be the difference between the sale price and the cost of . sad i am also doing CA and now 3yrs training .
http://www.caclubindia.com/news/amendment-to-cenvat-credit-rules-11768.asp


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Budget 2012: Customs Duty for consumer electronics under project ...

Feb 17, 2012 . For traders, SAD is exempted and for manufacturers CENVAT credit available. More over this is adding to the transaction cost of companies.
http://articles.economictimes.indiatimes.com/2012-02-17/news/31071305_1_customs-duty-special-additional-duty-import-duty


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October 13th, 2010

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Latest Cenvat credit rule implications

Mar 26, 2012 . Small Budget relief for traders . Rule 10A now permits transfer of unutilised Cenvat Credit of four per cent additional duty of Customs (known as SAD) from the unit of a manufacturer to another, other than a unit availing .
http://www.business-standard.com/india/news/latest-cenvat-credit-rule-implications/469044/


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CENVAT CREDIT WEF 01.04.2012 (AMENDMENTS ) | SIMPLE TAX ...

Apr 6, 2012 . Now, as per CENVAT Credit Rules, 2004, trading is considered as exempted services and value shall be gross margin or 10% of cost of goods .
http://www.simpletaxindia.net/2012/04/cenvat-credit-wef-01042012-amendments.html


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CENVAT Credit (Sixth Amendment) Rules - Central Board of Excise ...

Jun 20, 2012 . In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said . (c) in case of trading, shall be the difference between the sale price .
http://www.cbec.gov.in/excise/cx-act/notfns-2012/cx-nt2012/cent28-2012.htm


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The Finance Bill, 2012 Key changes/ proposals - J. Sagar Associates

Mar 16, 2012 . suppression of facts under the Customs Act or the Foreign Trade . Cenvat credit of SAD lying unutilized at the end of quarter allowed to be .
http://www.jsalaw.com/Admin/uplodedfiles/PublicationFiles/Budget%20Newsletter%202012.pdf


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'Excisable goods can leave factory after completion of Central excise ...

Feb 21, 2012 . On re-sale from the trading unit we pass on the excise duty (i.e., the . SAD may be passing on the duty to buyers who can take Cenvat Credit of .
http://www.business-standard.com/india/news/excisable-goods-can-leave-factory-after-completioncentral-excise-/465220/


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Indirect Tax alert - BDO India

Jan 1, 2012 . CENVAT credit of service tax paid in respect of input services received, on the basis of documents . being used for trading activity. Disallowed . for exemption from levy of SAD on import of specified goods. The insertion .
http://bdoindia.co.in/uploadedfile/1/2/-1/Tax%20Alert%20-%20Jan%202012.pdf


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Only one cess on imported goods - What about - Taxindiaonline.com ...

Mar 17, 2012 . Value for SAD. 121.97. 121.64. K . Whether Cenvat Credit could be taken on Customs E Cess and Customs She Cess? Whether Third Time .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14523


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Memorandum : Part 2

Mar 16, 2012 . “SAD” means the Special Additional Duty of Customs levied under sub-section (5 ) . undertakings” contained in Monopolies and Restrictive Trade . out retrospective amendments to certain provisions of the CENVAT Credit .
http://indiabudget.nic.in/ub2012-13/mem/mem2.pdf


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Mar 17, 2012 . aforesaid provisions, Cenvat Credit of duty paid on goods . i. if the licence obtained for coastal trade at the time of conversion is a general one i.e. . of solar thermal projects are being fully exempted from SAD. •. The existing .
http://www.udyogsoftware.com/documents/10523/cdccbfc5-66f7-452a-aad1-c9cf02e3c080


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Ministry of Finance - Customs, Central Excise & Service Tax Noida

Oct 21, 2011 . The following members/ representatives of the Trade and officers of the . Further, as per latest amendment in the rule 3(7) (a) of the CENVAT Credit . which seeks to provide credit of CVD, SAD and final Education Cess and .
http://centralexcisenoida.nic.in/WriteReadData%5Ctender/32_0_Minutes%20of%20RAC%20held%20on%2016.09.2011%20Final%20for%20print.doc


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TRU-I

Mar 16, 2012 . was imposed on the condition that no Cenvat Credit is taken by the . i. if the licence obtained for coastal trade at the time of conversion is a general . unutilized credit of SAD lying in balance at the end of each quarter to .
http://indiabudget.nic.in/ub2012-13/cen/dojstru1.pdf


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Public Notice | Port | Kolkata Customs

DTD:04/04/12 · Agreement on Trade, Commerce & Transit between the . DTD: 30/03/12 · Refund of 4% CVD (SAD) - Extension of time upto 30th June 2012, .
http://www.kolkatacustoms.gov.in/Port/public-notice.php


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Proposed GST In India, GST In India, Income Tax in India

. details of the projected Goods & Services Tax (“GST”) system, but sadly, it has come out . Cross-utilization of the credit of central imposes between CENVAT and . During the former sales tax system/regime, sales tax on trade of goods was .
http://www.dialabank.com/article.cfm/articleid/5638/proposed-gst-india


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'Refund of SAD is allowed if imported goods are resold'

Aug 10, 2010 . Kindly refer to Rule 9 of Cenvat Credit Rules, 2004. The manufacturer can take 50 per cent of the CVD paid and 100 per cent of the SAD paid in .
http://www.business-standard.com/india/news/refundsad-is-allowed-if-imported-goodsresold/404015/


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Brief Background of Customs Law - Alfa Supply Chain Solutions

Special Additional Duty of 4% (SAD) and Countervailing duty (CVD) equal to excise . Note - Buyer will be eligible to avail Cenvat Credit of D, E, F and K above. . of Customs Act are used for other Acts like Foreign Trade (Development and .
http://www.alfasolutions.in/documents/customsLaw.pdf


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September 5th, 2010

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Latest Indian Custom Circular

Oct 5, 2012 . 20/2012 · Regarding changes in the Foreign Trade Policy 2009-14 issued . 31st March 2012, for using re-credited 4% CVD (SAD) amount in DEPB . 19 of the Central Excise Rules, 2002 or Cenvat credit under CENVAT C .
http://www.custom-notifications.com/indian-customs/indian-customs-circular.aspx


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September 1st, 2010

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Post Budget Memorandum On The Union ... - Indian Chemical Council

We request that SAD rate be fixed in line with the prevalent CST rate of 1%. . CENVAT/ Excise Duty on chemicals is 10%, while CENVAT/ Excise Duty on .
http://www.indianchemicalcouncil.com/news.php?action=read_news&news_id=53


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Budget 2012: Duty restructure sought for steel, coke - Rediff.com ...

Mar 14, 2012 . Exempt 4% additional duty of customs (SAD) on melting scrap of iron . Consequently they are unable to utilize the CENVAT credit of CVD and SAD due to . sourced through either imports or from traders/Kabaries who collect .
http://www.rediff.com/business/report/budget-2012-sector-duty-restructure-sought-for-steel-coke/20120314.htm


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Presentation by CA. Sudha G. Bhushan on Cross Border Transactions

Apr 16, 2012 . Rate of 1% imposed on 130 items in 2011 Budget has been• Cenvat Credit . excise• Cenvat Credit of special additional duty (SAD) of 4% duty is . to include: Taxable Taxable Applicability o Trading of goods, portion portion .
http://www.slideshare.net/casudhagbhushan/presentation-by-ca-sudha-g-bhushan-on-cross-border-transactions


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How to avail of Cenvat credit?

Jan 12, 2007 . Cenvat credit was availed for the full duty indicated in the invoices. . We are a trading company of automotive parts we want to pass the CVD in the . Is there a possibility of passing import duty, CVD, SAD to the the PSU who .
http://www.financialexpress.com/news/how-to-avail-of-cenvat-credit/189757/


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Budget Speech

In addition to the 16% Cenvat rate, I propose to have three rates of special excise of 8%, 16% and 24%. . The House may recall that I had imposed a special additional duty (SAD) of . But traders were glad because they were exempted.
http://indiabudget.nic.in/ub2000-01/bs/bsb1.htm


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FINANCE BILL 2011 : HIGHLIGHTS - Welcome to Taxlawsonline.com

. purpose": monetary limit in respect of receipts from activity in nature of trade, . Full exemption from basic customs duty and SAD and concessional CVD at 5% . Excise duty of 1% without Cenvat credit facility on about 130 specified items.
http://www.taxlawsonline.com/budget11-12/bh.asp


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Happy Intermission in 'SAD' Movie! - Taxindiaonline.com - One Stop ...

But while trading the goods, they have to pay sales tax again. . Declaration regarding non-passing of Cenvat of SAD: - The dealer, while issuing the sale .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=11200


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06/2012/19.03.2012 - Trade Notice No

Mar 17, 2012 . Attention of the members of Trade, Industry and all others . 6.2 For Zarda Scented tobacco covered by the aforesaid provisions, Cenvat Credit of duty . is being inserted to permit transfer of unutilized credit of SAD lying in .
http://cexstshillong.gov.in/trade_notice/tn06_2012.htm


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    Glossary of Terms and Abbreviations

    CENVAT/cenvat. Chhattisgarh State . CESTAT. Director General of Foreign Trade. DGFT . Service Tax Code/State Trading Corporation. STC . SAD. Standard Input Output Norms. SION. Steel Authority of India Limited. SAIL. Supreme Court .
    http://www.cag.gov.in/html/reports/indir_taxes/2009_24_PA/glossary.pdf


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    VAT ( Value Added Tax)

    Mar 1, 2011 . In recent years a Special Additional duty (SAD) has been introduced, . the central government to bring wholesale trade into the CENVAT net, .
    http://www.scribd.com/doc/49799929/VAT-Value-Added-Tax


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    TRADE NOTICE NO.18/2002

    The rate of 8% applies without the facility of CENVAT Credit. . In addition there will also be SAD of Rs.6 per liter in respect of MS (Clause 140 of Finance Bill .
    http://centralexcisechennai.gov.in/chennai1/trade_notice_1/tradenotice1/trade_notice2002/TN172002.htm


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    Memorandum : Part 2

    The above items have been exempted from Special Additional Duty (SAD). L . oriented units, and units in Free Trade Zones or in the Special Economic Zones. . Excise duty structure has been rationalised to a single rate 16% CENVAT ( with .
    http://indiabudget.nic.in/ub2001-02/mem/mem2.pdf


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August 25th, 2010

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Foreign Trade Policy - India

The Foreign Trade Policy for 2009-14 has been announced amid the economic slowdown. . EOUs will get CENVAT credit facility for the component of SAD and .
http://www.indiaonline.in/Profile/Economy/ForeignTradePolicy/


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Trade Notice No

Mar 1, 2011 . Attention of the members of Trade, Industry and all concerned are informed . The merit rate of Central Excise duty (CENVAT) for non-petroleum . BCD, 5% Excise Duty/CVD & Nil SAD presently applicable to High speed .
http://cexstshillong.gov.in/trade_notice/tn05_2011.htm


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August 11th, 2010

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Calculation of Customs Duties for IT Products Exported to India

. it is only applicable to countries with bilateral trade agreements with India. . is generally eligible for obtaining credit (CENVAT credit) equal to the Additional Duty of . Please note that effective January 9, 2004 the SAD has been repealed.
http://web.ita.doc.gov/ITI/itiHome.nsf/9b2cb14bda00318585256cc40068ca69/87afc6c72963310d85256d8f006ba97a?OpenDocument


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Infrastructure-booster or inflation-buster ... - Moneycontrol.com

On CENVAT credit rules, the scope of input services has been narrowed down . Exemption from Special Additional Duty ("SAD") for the following products: . Explanation inserted to the definition of "exempted service" to include "trading".
http://www.moneycontrol.com/news_html_files/news_attachment/2011/I-T-Sector.pdf


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UNION BUDGET 2012-13 - Icsi

Mar 3, 2012 . NIJINOY TRADING (P.) LTD. . traded on a particular valuation day then valuation . Cenvat Credit of special additional duty (SAD) of 4% .
http://www.icsi.edu/docs/wiro/efocus/Mar2012.pdf


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On checking this flag the CENVAT liability arising on shipment would be matched component-wise with the . Excise RG23D, Excise Duty Account for trading item and this account will be updated for . Customs Duty, Basic Customs Duty/SAD .
http://docs.oracle.com/cd/E18727_01/doc.121/e13657/T477739T542494.htm


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Exports still face numerous hurdles: FIEO Chief tells Cabinet Secretary

vailing measures and issues on trade . allowed as CENVAT credit, ADC (SAD) . (SAD). The manufacturer-exporter should be permitted to account for ADC .
http://www.fieomail.org/uploads/files/1305270116vm84dpf5mpp1cr04ve3pgm4pq4FIEOChiefMeetsCabinetSecretary.pdf


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Paper-14 Indirect & Direct Tax Management - Students to ICWAI

(A) SSI unit can avail Cenvat on final products cleared under other's brand name and avail SSI . Customs duty rates : BCD – 30%, ACD – 16%, SAD – 4% .
http://students.icwai.org/studies/docs/revision_paper_d/Paper-14AR.pdf


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Budget 2010

Mar 3, 2011 . 1% without Cenvat credit; 5% with Cenvat credit. Manufacturer not entitled to . Trading & partially taxed services defined as exempted services .
http://www.assocham.org/events/recent/event_546/Atul_Gupta.ppt


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Mainstreaming Gender Through India's Foreign Trade Policy (Rajan ...

Case study of India linking Gender with the Foreign Trade Policy. . EOUs will now be allowed CENVAT Credit facility for the component of SAD and Education .
http://iift.academia.edu/RajanSudeshRatna/Books/1121807/Mainstreaming_Gender_Through_Indias_Foreign_Trade_Policy


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NTF. NO. 24/2008-CE(N.T.), DT. 23/05/2008 - Eximkey

May 23, 2008 . Indian export import policy procedure, trade shipment data dgft rbi custom excise . SAD (Rs.) Other duties (Rs.) Total CENVAT Payable (Rs.) .
http://www.eximkey.com/contents/showpage1.asp?pageid=25034


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Hit by fierce competition Telecom industry looks forward to Budget ...

Feb 26, 2011 . Cenvat credit on telecom towers, shelters and other goods at tower site. The excise . Levy of SAD on trading of goods by SEZ units. Presently .
http://voicendata.ciol.com/content/ContributoryArticles/111022602.asp


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Mar 31, 2012 . Developments in India's external trade in the first half . Cenvat Credit of special additional duty (SAD) of 4% can be transferred from one unit .
http://www.tjaindia.com/articles/indianbudget%202012.pdf


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T N C Rajagopalan: New export scheme not for all

Jun 18, 2012 . In this year's annual supplement to the Foreign Trade Policy (FTP), . and Special Additional Duty(SAD) can anyway be taken as Cenvat credit .
http://business-standard.com/india/news/t-n-c-rajagopalan-new-export-scheme-not-for-all/477715/


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Discussion Paper on Goods and Services Tax (GST) in India

But both the CENVAT and the State VAT have certain incompleteness. . it has yet not been extended to include chain of value addition in the distributive trade below the stage of production. . Special Additional Duty of Customs - 4% (SAD); .
http://www.fadaweb.com/gst.htm


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Jun 26, 2012 . The CENVAT credit is also available in respect of CVD and SAD payments on . Such a trader can also obtain a refund of SAD where he has .
http://www.internationaltaxreview.com/Article/3051746/The-Indian-indirect-tax-panorama.html


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SAD on DTA Clearances from EOU - CAG ... - Taxindiaonline.com

May 18, 2012 . SAD on DTA Clearances from EOU - CAG Objection . Since he had taken CENVAT credit, he debited the same while returning the goods.
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15022


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Thus, the CENVAT credit is more than the outgo of excise duty which are left with . This additional custom duty (ACD) is in lieu of VAT but the traders can get . Refund of 4% CVD (SAD)-Extension of time upto 30th June, 2011 for using .
http://www.aiifa.org/Newsletter/2011_vol009_IFN-02.doc


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Duty drawback of SAD (Special Additional Duty) is allowable. . paid even if exporter has availed Cenvat credit, as Cenvat credit is only of . issued to status holder (export houses / trading houses / star trading houses / super star trading .
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May 18, 2010 . Clarifications regarding availment of CENVAT Credit . is no trading in such shares and securities on the . Procedure for re-credit of SAD .
http://www.deloitte.com/assets/Dcom-India/Local%20Assets/Documents/Tax_Briefly_-_May_2010.pdf


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Feb 7, 2011 . Further, the position relating to refunds of SAD to traders/resellers are . to coverage of services under Rule 6(5) of the CENVAT Rules.
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Sep 1, 2008 . of 4% SAD as Cenvat, however because prices in the last 5 years following demands of trade in the interest of low value addition and heavy .
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Sep 15, 2010 . Foreign Trade Policy (2009-2014) Ppt Presentation - A PowerPoint . will now be allowed CENVAT Credit facility for the component of SAD and .
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Nov 11, 2011 . Budget 2012 – Revenue Invites Suggestions From Trade Associations . Difficulties in utilizing DEPB Scrips re-credited with SAD . immovable property service' – Eligibility of CENVAT Credit on window glass, air conditioner, .
http://www.taxindiaonline.com/RC2/dailymailer/dm2011/2011-TIOL-NEWS-259-11-11.htm


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scheme is not entitled to take cenvat credit of duty on inputs, used in or in . Suggestion: The SAD rate should be brought down to the rate of CST i.e. 2%. . The aforesaid provisions of CST severely restrict trading liquidity because it is not .
http://www.bengalchamber.com/downloads/bcci-pre-budget-memorandum2012-on-indirect-taxes.pdf


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Feb 14, 2012. share trading loss cannot be adjusted against income from service charges. . Service Tax – Stay/Dispensation of pre-deposit – CENVAT Credit on M.S. . Eligibility of CENVAT Credit of SAD paid on imported goods through .
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Mar 27, 2012 . The reason for such a sad state of affair is the policy itself, which supports . " Traders generally play around with the prices to pay less custom duty, . is by converting the payment of Cenvat-able CVD and refundable SAD to .
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Feb 23, 2011 . Cell sites/ tower locations to qualify as capital goods to allow CENVAT credit . Exempt levy of SAD on import of telecom equipment and on trading of . SEZ to DTA to avoid dual levy of VAT/CST and SAD for such trading and .
http://blogs.reuters.com/india-expertzone/2011/02/23/budget-2011-expectation-of-telecom-sector/


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http://www.slideshare.net/jeevesh_mehta/special-additional-duty-customs


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-SAD on steel traders: 4 %; Dividend tax: up from 11 . up from 15% to 16%; Freight cost up by 4%; CENVAT on tyres: down from . similar to steel (except SAD) .
http://www.tata.com/company/articles/inside.aspx?artid=6tTW8vG518M=


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Relevant extracts of the records maintained under CENVAT Credit. Rules in respect of input duty . SAD amount and unjust enrichment as prescribed in Board's .
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May 17, 2012. alleged abuse of Free Trade Agreement with Thailand + Bangalore DRI . by availing CENVAT Credit of Additional duty of Customs and SAD .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=15012


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Sep 17, 2011. Impact on SCM and Strategic Trade-off• Case Study – Tax Planning• . imposed at three level 1 Union Government – CENVAT, CVD, SAD, .
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Mar 12, 2012 . C. Refund of Cenvat credit to STPI units - requirement of certificate from . same is applicable for SAD refunds (even cost accountants are allowed to . Bill of Entry duly endorsed by non-registered traders also be considered .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14468


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Mar 20, 2012. added tax ppt @ bec doms bagalkot mba · Foreign trade policy, 27th . Amendments in Cenvat Credit Rules, 2004 – Rule 3(5) and 3(5A) are . Rule 10A is being inserted to permit transfer of unutilized credit of SAD lying in .
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Mar 17, 2012 . 2/2011 Cx with a 5% duty with CENVAT Credit. That notification also had . 21/ 2012-Cus dated 17.03.2012, exempting SAD. Corrections are .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14582


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2012-TIOL-NEWS-224 Dated: Tuesday, September 25, 2012

Sep 25, 2012 . SAD Refund - Can the time period be Extended Please? . M/s Kuttukaran Trading Ventures Vs CCE, CC & ST . Service Tax - CENVAT - Input Service - Input Service Distributor - Documentary evidence - Service provider .
http://www.taxindiaonline.com/RC2/dailymailer/dm2012/2012-TIOL-NEWS-224-09-25.htm


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Records 1 - 50 of 170 . Import Export Foreign Trade Policy. . 1994 - against assessee - HC Cenvat Credit - there is no provision in CENVAT Credit Rules, . Procedure To Recredit 4% Special Additional Duty (Sad) Of Customs In Depb, Vkguy, .
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ELCINA's Foreign Trade Policy Recommendations for 2010-11. DETAILED . cenvat credit on services. 6.11(v) . from sales tax and a SAD @4% is .
http://www.elcina.com/ELCINAs-2010-11-Foreign-Trade-Policy-Recommendations.pdf


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++ However the officers in the jurisdiction where the CENVAT credit is being taken . WE had reported about the sad story of a young man who died in the custody of the . of how unintended actions can be disastrous to the trade and industry.
http://www.taxindiaonline.com/RC2/inside2.php3?filename=misc/govtresponse.htm


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Jan 31, 2012 . Requirement of reversing Cenvat credit availed on the inputs while allowing . and penalty, under the Exports Trade (control) Order, 1988, for . 4,88,04,606 Whether the goods imported are exempted from SAD as per the .
http://www.cbec.gov.in/legalaffairs/No_SLPs_ason_31jan2012.pdf


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Circular No

Oct 17, 2008. issued by CBEC prescribing procedure for grant of refund of 4% SAD under Notfn. No. . Subsequent to the issue of the above circular, the trade and industry . Declaration for non-admission of Cenvat Credit: In terms of .
http://www.jawaharcustoms.gov.in/jnch/pn/pn2008/PN-74-08.htm


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Apr 17, 2012 . Developments in India's external trade in the first half of current year have been . of unutilized credits? Cenvat credit on certain Vehicles – purchase, . of unutilized credit of SAD w.e.f.1.4.12? Point of taxation – whichever is .
http://www.slideshare.net/priya_bhansali/budget-2012-12582895


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Feb 24, 2011 . FOREIGN TRADE POLICY/EXTERNAL POLICYIn every five years, . be reversed through the Brand Rate in case Cenvat is not claimed. . Re-credit of 4% SAD, in the case of payment of the duty by incentive scheme scrips.
http://www.slideshare.net/komalgupta899/foreign-trade-policy-7041375


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EXPORT PROMOTION COUNCIL FOR EOUs ... - Eouindia.gov.in

Aug 27, 2009 . 7) EOUs to be allowed cenvat credit facility for component of SAD and Education. Cess on DTA sale. Along with Foreign Trade Policy, DGFT .
http://www.eouindia.gov.in/epces_cieculars/circular86.pdf


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TRADE NOTICES

Clarification regarding reversal of Cenvat Credit in case of trade discount – reg. 2 . Refund of 4% CVD(SAD)-Extension of time upto 30th June, 2011 for using .
http://cexmumbai3.gov.in/tnindex05-1.html


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of specified goods for claiming complete exemption from SAD. The importer has to . Rule 14 of the Cenvat Credit Rules has been amended to pro- vide that .
http://www.business-standard.com/content/general_pdf/031912_06.pdf


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Aug 4, 2008. 1962 allows trading of import goods to third party without any restrictions. . We were paying CVD, SAD and various cesses by cash and for . CVD, SAD AND CESS etc), you can pass on the Cenvat amount to your buyers.
http://articles.economictimes.indiatimes.com/2008-08-04/news/28480647_1_import-duty-duty-structure-service-tax


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May 16, 2011 . EOU canclaim rebate under Cenvat Credit RulesFor Construction of . can claim Cenvat Credit on CVDand Education Cess on CVD, and not on SAD. . Goods Scheme under theForeign Trade Policy: Concessional Rate of .
http://www.slideshare.net/armusba/strategic-indirect-tax-management


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Mar 14, 2012 . Due to such vast difference in duty structure, accumulation in cenvat credit . should be abolished, instead of reimbursing the SAD Duty through .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14495


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May 30, 2011 . engaged in Trading also engaged in trading / non – taxable activity . Unutilised CENVAT payment of Service tax under Reverse Charge, from . 4.4 SPECIAL ADDITIONAL DUTY ? SAD duty of 4% should be abolished to .
http://www.docstoc.com/docs/80670920/union-budget-summary-2011-12


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Mar 15, 2012 . D. CENVAT Credit Rules . . expected. INTERNATIONAL TRADE & CAPITAL INFLOWS. Despite . UAE as India's largest trading partner, followed by China, . unutilized credit of SAD lying in balance at the end of each .
http://www.swedishchamber.in/C3%20Analysis%20-%20India%20Union%20Budget%202012.pdf


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Jun 13, 2011 . d) Which one of the following is not a trade block. (1). IMF . (2) B/L (3) Shipping bill (4) All. Q : 2 Match the following. 8 Marks a. Cenvat. 1 .
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DGFT Public Notices, DGFT Notifications, DGFT Policy Circulars

Apr 2, 2012 . The Directorate General of Foreign Trade, Ministry of Commerce and Industry, Department . for refund/revalidation of DEPBs/Reward Scrips for re-credit of 4% CVD (SAD). . CENVAT Credit Rules, 2004 (Fourth Amendment).
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OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)

MINUTES OF THE MEETING OF THE PERMANENT TRADE. FACILITATION . (iii ) Cenvat credits are not allowed on provisional assessment of B/E. (iv) SAD refunds are not sanctioned unless the assessment is finalized. and so the issue .
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Aug 27, 2009 . Trade policy to offer sops to labour-intensive sectors . EOUs will now be allowed CENVAT Credit facility for the component of SAD and .
http://www.business-standard.com/india/news/highlightsforeign-trade-policy-2009-14-/71929/on


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8 - Details of CENVAT credit taken and utilized ; there is no column for . of Bill of Entry for utilizing the amount of re-credited 4%CVD(SAD) refunds for payment of duty in . However several representations have been received from trade and .
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15 CUSTOMS Note : Basic Customs Duty means the customs duty ...

q SAD will now be applicable to imports by traders also. q Crude and . q All the remaining items will now be charged at 16% CENVAT + 8% SED. E. Changes .
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In the new Foreign Trade Policy (2004-09) , announced by the Hon'ble . EOUs will now be allowed CENVAT Credit facility for the component of SAD and .
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Mar 16, 2012 . introduced in CENVAT provisions. . merchandise trade and is the biggest market for the Indian . For availing exemption from SAD on subse- .
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Mar 20, 2012. incurs interest expenditure for both trading as well as investment in shares, . WHILE many of the amendments made in the Cenvat Credit Rules, 2004 . Transfer of SAD credit from one unit to another unit would really be a .
http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=14570


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