Special Additional Duty of Customs exemption applies to merchant exporters who declare goods for sale, sparing SAD debit in Passbooks. Merchant exporters importing goods 'for sale as such' who make the prescribed declaration in the Bill of Entry are exempt from Special Additional Duty of Customs; they may still debit other authorised duties in a valid Passbook, but SAD need not be debited when the Notification exemption applies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special Additional Duty of Customs exemption applies to merchant exporters who declare goods for sale, sparing SAD debit in Passbooks.
Merchant exporters importing goods "for sale as such" who make the prescribed declaration in the Bill of Entry are exempt from Special Additional Duty of Customs; they may still debit other authorised duties in a valid Passbook, but SAD need not be debited when the Notification exemption applies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.