https://www.taxtmi.com/caselaws?id=116804 The Tribunal dismissed the appeal and upheld the department's demand for including the balance 50% of Special Additional Duty (SAD) in the calculation of excise duty on Domestic Tariff Area (DTA) clearances for a 100% Export-Oriented Undertaking (EOU). The decision was based on the absence of any exemption from paying SAD under the Finance Act, 1996, during the relevant period, as per the provisions of the Customs Act. en-us Mon, 03 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 17:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116804 The Tribunal dismissed the appeal and upheld the department's demand for including the balance 50% of Special Additional Duty (SAD) in the calculation of excise duty on Domestic Tariff Area (DTA) clearances for a 100% Export-Oriented Undertaking (EOU). The decision was based on the absence of any exemption from paying SAD under the Finance Act, 1996, during the relevant period, as per the provisions of the Customs Act. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116804