SAD exemption on SEZ/FTWZ clearances: stock transfers for self-consumption attract SAD when no VAT or sales tax is leviable. Stock transfers from an SEZ/FTWZ to a DTA unit for self-consumption attract SAD because such transfers are not leviable to sales tax/VAT, and the Notification No.45/2005 exemption requires that the goods would not be exempt from sales tax/VAT when sold in the DTA.