https://www.taxtmi.com/caselaws?id=234185 The ruling concluded that the goods stock transferred by the applicant from the SEZ unit to its DTA unit are eligible for exemption from the payment of Special Additional Duty (SAD) under Notification No. 45/2005 Cus, as the goods are not exempted from VAT/CST by the State Government. The applicant's status as a wholly owned subsidiary was confirmed, allowing them to file an application before the Authority for Advance Rulings. The applicant must provide evidence that the goods are not exempted from VAT/CST to avail the exemption under the notification. The clarification was provided that the notification applies to all clearances from SEZ, whether by sale or stock transfer. en-us Mon, 27 May 2013 00:00:00 +0530 Thu, 04 Sep 2014 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234185 The ruling concluded that the goods stock transferred by the applicant from the SEZ unit to its DTA unit are eligible for exemption from the payment of Special Additional Duty (SAD) under Notification No. 45/2005 Cus, as the goods are not exempted from VAT/CST by the State Government. The applicant's status as a wholly owned subsidiary was confirmed, allowing them to file an application before the Authority for Advance Rulings. The applicant must provide evidence that the goods are not exempted from VAT/CST to avail the exemption under the notification. The clarification was provided that the notification applies to all clearances from SEZ, whether by sale or stock transfer. Case-Laws Customs Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234185