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2012 (8) TMI 536 - CESTAT, BANGALOREWaiver of pre-deposit - 100% E.O.U. - clearance of goods to DTA in pursuance of permission granted by the Development Commissioner - whether they are required to pay component of SAD or not – Held that:- Applicant claimed the benefit of Notification No. 23/2003-C.E. - SAD is levied under Section 3(5) of the Customs Tariff Act on the imported goods to counter-balance of the sales tax, value added tax, local tax, etc - demand of duty including SAD component in the “aggregate of duty” is not sustainable
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