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of <h1>Supreme Court Clarifies SAD Levy on Goods with Nil Duty Under Additional Excise Act, 1957; Customs to Implement.</h1> The circular addresses the levy of Special Additional Duty (SAD) on goods with a 'nil' duty rate under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. It clarifies that goods not subjected to Additional Excise Duty are liable for SAD under the Customs Tariff Act, 1975. This follows a Supreme Court ruling that exemption benefits require actual excise duty payment on raw materials. The decision applies to goods like Narrow Woven Fabrics, which, despite being chargeable under the 1957 Act, incur no duty. Customs authorities are instructed to apply SAD accordingly.
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