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Piramal Enterprises Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-I

2015 (10) TMI 839 - CESTAT BANGALORE

Levy of SAD - 100% EOU - DTA Clearances - whether in respect of stock transfers of goods to the appellant’s sister units, where no VAT has been paid, the SAD would be liable to be paid by them or not - Held that:- An identical issue was considered by the Tribunal in the case of STI Industries Vs. CCE, Daman [2014 (2) TMI 405 - CESTAT AHMEDABAD] and by taking note of the precedent decision of the Tribunal in the case of Micro Inks Vs. CCE, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD], it was held .....

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er, JJ. For the Petitioner : Shri B. Venugopal, Advocate For the Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of anesthetic drugs, active pharmaceutical ingredients and vitamins etc. and is a 100% EOU. In addition to export, the appellant is also clearing the said goods in DTA as also to their own units located in Maharashtra, Madhya Pradesh and Tamilnadu, on payment of duty of excise in terms of proviso to Section .....

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Tariff Act (hereinafter referred to as SAD). Admittedly the appellant was paying the said SAD in respect of clearances made to other units in DTA. 3. Further, in terms of Sl.No.1 of the Notification No.23/2003-CE dt.31/03/2003 as amended, the goods manufactured and cleared in DTA by a 100% EOU are exempted from so much of duty of excise leviable thereon as is equivalent to the SAD leviable on such goods under Section 3(5) of the Customs Tariff Act, 1975 read with proviso to sub-section (1) of S .....

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learances, in terms of above quoted provisions of the Notification No.23/2003-CE dt.31/03/2003. As no Sales Tax / VAT was paid on the finished goods cleared on stock transfer basis to the appellant s other units, implying that the goods are exempted from payment of Sales Tax or VAT. Hence, it appeared that SAD was to be included in the aggregate of Customs duty while calculating the total duty payable under proviso to Section 3(1) of the Central Excise Act, read with Notification No.23/2003-CE d .....

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