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2018 (4) TMI 488 - AT - CustomsDemand of SAD - stock transfer to DTA unit - benefit of N/N. 23/2003 dated 31.03.2003 (Sl. No. 2) - Held that: - the identical issue has come up before the Tribunal in the case of VVF Ltd. V, CCE [2014 (2) TMI 922 - CESTAT MUMBAI] where the transfer was made from the COU unit to its another unit of the DTA by way of stock transfer and it was held that the appellant is entitled to the benefit of exemption from levy of SAD leviable under Section 3(3) of the Customs Tariff Act 1975 in view of the specific exemption granted under N/N. 23/2003-CE, as amended - appeal allowed - decided in favor of appellant.
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