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M/s GE INDIA INDUSTRIAL PVT LTD Versus COMMISSIONER OF CUSTOMS (EXPORT)

Levy of SAD on stock transfer by SEZ unit - Clearance of goods by way of stock transfer from the SEZ unit to own DTA manufacturing unit - whether would be eligible for exemption from the payment of SAD under Notification No. 45/2005 Cus dated May 16, 2005? - Held that - It is conceded position that goods imported by the applicant are not exempted by the State Government from the payment of VAT. It is to be noted that in case of stock transfer two persons are not involved, as the stock transfer i....... + More

 

 

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