SAD exemption linked to VAT status: stock transfers for self consumption from SEZ/FTWZ to DTA do not qualify and SAD is payable. The SAD exemption for goods cleared from SEZ/FTWZ into the DTA is conditional on such goods not being exempt from VAT/sales tax when sold in the DTA; stock transfers for self-consumption from SEZ/FTWZ to a DTA unit are not subject to VAT/sales tax and therefore do not qualify for the SAD exemption, making SAD payable.