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2015 (10) TMI 839 - CESTAT BANGALORE

2015 (10) TMI 839 - CESTAT BANGALORE - TMI - 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 .....

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ber and Shri Ashok Kumar Arya, Technical Member, 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 d .....

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r sub-section (5) of Section 3 of the Customs 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, 1 .....

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ales Tax or Value Added Tax is paid on such clearances, 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 Excis .....

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