TMI Blog2012 (8) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2003-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 - ST/400/2010 - 788/2011 - Dated:- 19-9-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri Lalit Mohan Chandra, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order of the original authority. 3. The learned Advocate for the applicants submits that they have effected the clearances to the DTA as permitted by the Development Commissioner and that they paid applicable Sales Tax. Therefore, the question of paying SAD component does not arise. He relies on the decision of the Larger Bench of Tribunal in the case of Moser Baer India Ltd. [2009 (240) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to the facts of the present case and therefore, the demand of duty including SAD component in the aggregate of duty is not sustainable. 6. In view of the above, there shall be waiver of pre-deposit of the dues as per the impugned order and stay of recovery thereof till the disposal of the appeal. (Operative portion of the order was pronounced in the open court on completion of hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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