Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1176 - AT - Central Excise100% EOU - Levy of SAD - clearances to DTA - appellant's case is that levy of SAD u/s 3(5) of the CTA, 1975 becomes applicable when goods cleared in DTA, are exempt from Sales Tax. Admittedly, under the facts and circumstances, the goods are not exempt from payment of Sales Tax/VAT - Held that: - SAD which is in lieu of Sales Tax is not attracted in the facts and circumstances of the appellant, there being no sale. As the transfer is to self or to their Service Department from the 100% EOU - appeal allowed - decided in favor of appellant.
|