Eligibility of SAD exemption - “Blanks” cleared from the “SEZ ...

SAD Exemption Granted for SEZ to DTA Transfers of Blanks; 5% VAT Confirms Eligibility for Ball Pen Parts.

December 22, 2020

Case Laws     Customs     AT

Eligibility of SAD exemption - “Blanks” cleared from the “SEZ Unit” of the Appellant by way of stock transfers to its “DTA Unit” - The adjudicating Authority has himself accepted that such blanks attract VAT @ 5% as Ball Pen parts and the same is also evident from a sample Tax Invoice dated 20 April 2014 enclosed as part of the Appeal Paper Book. Therefore, the proviso is not attracted at all - AT

View Source