Cus Noti.23/2002.

[Hasmukh Patel]

Dear Experts,

I want to know that when SAD exemption Noti. No. Cus 23/2002 was regined or is it till date applicable ?

[KASTURI SETHI]

 

Dear Sh.Patel Ji,

Notification No. 23/2002-Cus., dated 1-3-2002 is still in force. It has been amended vide notification No.4/2004-Customs dated 7.1.2004 (latest). Thereafter, no further amendment.

[Suryanarayana Sathineni]

I would like to state that there is another notification 21/2012-CUS dated 17.03.2012 deals with exemption from SAD on certain goods.

Best Regards

Suryanarayana

[KASTURI SETHI]

Sh.Surya Narayana Ji,

Sir, Notification No.21/12-Customs talks of Additional Customs duty. Will you please throw more light for my knowledge ?

Thanks & regards.

K.L.SETHI

[Suryanarayana Sathineni]

Dear Sethi Ji,

The queriest requested me to give my views by E mail and I have replied by mail all the provisions based on the query explained by him in the mail.

I will forward the contents , if your good self can share your Email ID

Best regards

Surya

[KASTURI SETHI]

Sh.Surya Narayana Ji,

Sir, My email ID is [email protected].

Thanks a lot.

With regards.

[Suryanarayana Sathineni]

Dear Sethi Ji,

I have forwarded the mail chain to your above mail ID wherein the clarifications given to Mr. Hasmukh. You may please refer the same.

Best Regards

Suryanarayana

[Hasmukh Patel]

Dear All,

Thanks for your sugessions. I find that Cus.Noti.21/2002 dtd.01-03-2002 is till continue up to new Noti 12 /2012 & 21/2012 cus. I have going through this notification to calim SAD exemtion in our final product " INTRAOCULAR LENS".Its fall under Sr.No. 367 (A) and list No. 38 ( Item no 12).

[Ganeshan Kalyani]

Inspiring to see Sri Kasturi Sir is eager to learn all the time. Thanks. Keeping updated is like sharpning the exe, so that the result is fruitful. Thanks.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

Thanks for compliments, Sir. My thirst for knowledge is not quenched until or unless air is cleared.

[Suryanarayana Sathineni]

Dear Hasmukh,

I am afraid Notification No. 21/2002-CUS valid upto 16.03.2012 and 12/2012-Cus Dated 17.03.2012 deals with concessional rates of Customs duties on the products imported covered under first schedule to the Customs tariff Act and not deals with SAD exemption.

The present Notification dealing with SAD exemption is 21/2012-Cus Dated 17.03.2012

Further, in my repiles sent through mail, I have clearly indicated all the applicable provisions with details including Notification No. 23/2003-CE ( condition Nos 1 & 2) which deals with DTA clearances.

Best Regards

Suryanarayana

[Hasmukh Patel]

Thanks for your clearification

AI Summary

SAD exemption remains governed by the 2002 notification amended and consolidated under the current SAD exemption notification. Notification No. 23/2002-Cus dated 01-03-2002 remains in force, amended by Notification No. 4/2004, and the current SAD exemption framework is reflected in Notification No. 21/2012-Cus dated 17-03-2012; Notification No. 12/2012 addresses concessional customs rates under the first schedule and central excise Notification No. 23/2003-CE was referenced for DTA clearance conditions.