https://www.taxtmi.com/caselaws?id=216540 Special Additional Duty exemption under Notification No. 23/2003-C.E. was unavailable where goods cleared into the Domestic Tariff Area were already exempt from State sales tax under a Karnataka notification issued under Section 19-C of the Karnataka Sales Tax Act, 1957. Because the appellant had cleared the goods without payment of sales tax by availing that State exemption, the condition for customs exemption was not met. The denial of refund was therefore upheld. en-us Wed, 20 Jul 2011 00:00:00 +0530 Fri, 14 Sep 2012 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216540 Special Additional Duty exemption under Notification No. 23/2003-C.E. was unavailable where goods cleared into the Domestic Tariff Area were already exempt from State sales tax under a Karnataka notification issued under Section 19-C of the Karnataka Sales Tax Act, 1957. Because the appellant had cleared the goods without payment of sales tax by availing that State exemption, the condition for customs exemption was not met. The denial of refund was therefore upheld. Case-Laws Central Excise Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216540