TaxTMI 
TaxTMI 
Dear Experts,
I want to know that when SAD exemption Noti. No. Cus 23/2002 was regined or is it till date applicable ?
Cus Noti.23/2002.
19 May 2016 
11 Replies 
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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. (AI Summary)
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. (AI Summary)