https://www.taxtmi.com/caselaws?id=191068 The Tribunal held that Special Additional Duty (SAD) under Section 3(5) of the Customs Tariff Act, 1975 was not applicable to goods transferred within the company to the Service Department from the 100% Export-Oriented Unit (EOU) in the Domestic Tariff Area (DTA). As there was no actual sale involved and the goods were not exempt from Sales Tax/VAT, SAD was deemed inapplicable. The Tribunal referenced a prior decision supporting this interpretation, ultimately allowing the appeals, overturning the impugned order, and granting consequential benefits to the appellants. en-us Tue, 07 Jun 2016 00:00:00 +0530 Sat, 18 Mar 2017 17:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191068 The Tribunal held that Special Additional Duty (SAD) under Section 3(5) of the Customs Tariff Act, 1975 was not applicable to goods transferred within the company to the Service Department from the 100% Export-Oriented Unit (EOU) in the Domestic Tariff Area (DTA). As there was no actual sale involved and the goods were not exempt from Sales Tax/VAT, SAD was deemed inapplicable. The Tribunal referenced a prior decision supporting this interpretation, ultimately allowing the appeals, overturning the impugned order, and granting consequential benefits to the appellants. Case-Laws Central Excise Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191068