Special additional duty not applicable to EOU-to-DTA inter-unit transfers; Tribunal followed earlier identical rulings and allowed relief.

Goods cleared from an export oriented unit to a domestic tariff area unit on inter-unit transfer basis did not attract special additional duty, as the Tribunal followed its earlier decisions on identical facts and found no reason to depart from that view. The impugned order was set aside and the appeal was allowed.

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Issues: Whether goods cleared from an export oriented unit to a domestic tariff area unit on inter-unit transfer basis attracted special additional duty.

Analysis: The disputed clearances were from the appellant's EOU to its own DTA unit, and the question was whether such transfers could be subjected to SAD. The Tribunal followed its earlier decisions on identical facts and found no reason to depart from that view.

Conclusion: The goods cleared from EOU to DTA on inter-unit transfer basis did not attract SAD, and the appeal was allowed by setting aside the impugned order.

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