CVD on imported Fertiliser inputs - Include Notification in EDI Please!
IN terms of Sl. No 127 of Central Excise Notification No 12/2012 dated 17.03.2012, goods which are used in the manufacture of other fertilisers are exempted unconditionally. The relevant entry though a little confusingly worded is reproduced below:
S. No. | Chapter | Description of excisable goods | Rate | Condition |
|---|---|---|---|---|
127 | 31 | All goods, other than those which are clearly not to be used in the manufacture of other fertilisers, whether directly or through the stage of an intermediate product. | NIL | - |
It is the grievance of many importers that if this exemption has to be claimed for CVD on imported goods used for manufacture of Fertilisers, manual Bills are insisted since the EDI is not accepting Nil rate under Notification No 12/2012 CE dated 17.03.2012. Filing manual Bills requires permission from the Commissioner and many importers are facing hardship in filing manual Bills. It would of much help to the trade and industry if necessary changes are made in EDI.