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2009 (6) TMI 48 - AT - Central ExciseWhether in respect of a 100% EOU availing Sales tax exemption, for determining the excise duty payable based on aggregate value of Customs duty, the element of SAD should be taken into account or not? – Held that – Section 3(5) of CTA enables levy by on imported goods to counterbalance the sales tax, VAT, local tax and other charges - The said levy is not assessee specific or area specific or State specific - Tribunal cannot go into the legality of levy under Section 3 (5) - In respect of clearances made from a 100% EOU, as the assessment is required to be done at the time of removal the Notification No. 20/2003-CE dated 31/3/2003 as amended - In respect of clearances on which sales tax is exempted, SAD components should be included while determining duty in terms of the Notification No. 20/2003-CE dated 31/3/2003 as amended – In respect of a 100% EOU availing sales tax exemption, for determining the excise duty payable based on aggregate value of Customs duty, the element of SAD should be taken into account – Larger Bench
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