https://www.taxtmi.com/article/detailed?id=5421 The Board's Circular clarifies that the Notification exempting SAD on goods brought from SEZ/FTWZ into DTA does not apply where the clearance is for self consumption/stock transfer; in such cases SAD is leviable. Although transferred inputs later used in manufacturing and sold on payment of sales tax raise an argument for continued exemption, the Circular's exclusion of non sale transfers may trigger disputes regarding the entitlement to SAD relief and its interaction with sales tax treatment. en-us Tue, 07 Jan 2014 07:08:07 +0530 Tue, 07 Jan 2014 07:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5421 The Board's Circular clarifies that the Notification exempting SAD on goods brought from SEZ/FTWZ into DTA does not apply where the clearance is for self consumption/stock transfer; in such cases SAD is leviable. Although transferred inputs later used in manufacturing and sold on payment of sales tax raise an argument for continued exemption, the Circular's exclusion of non sale transfers may trigger disputes regarding the entitlement to SAD relief and its interaction with sales tax treatment. Articles Customs - Import - Export - SEZ Tue, 07 Jan 2014 07:08:07 +0530 https://www.taxtmi.com/article/detailed?id=5421