DTA SALE (DUTY STRUCTURE)

Example

A Assessable Value 1000

B Basic Duty ( 10% of A ) 100

C Assessable Value + Basic Duty 1100

D CVD 10% ( of C ) 110

E Education Cess on CVD 2% ( of D ) 2.2

F S & H Education Cess on CVD 1% ( of E ) 1.1

G Duty for Custom Cess (B + D + E + F ) 213.3

H Education Cess on Customs 2% (of G) 4.266

I S&H Education Cess on Custom 1% (of G) 2.133

J Excise Duty Payable as per 3 CEA ( G + H+ I) 219.699

K Education Cess on Excise 2% (of J) 4.39398

L S&H Education Cess on Excise 1% (of J) 2.19699

Total Duty Payable ( J + K + L )226.29