https://www.taxtmi.com/caselaws?id=353392 Imported goods under the Served from India Scheme were treated as eligible for exemption from special additional duty under Notification No. 20/2006-Cus. because the operative conditions were exemption from basic customs duty and countervailing duty. The fact that basic customs duty exemption was availed through conditional debit under Notification No. 92/2004-Customs did not take the goods outside the SAD exemption. As countervailing duty was also exempt under Notification No. 6/2006-CE, the exemption conditions were satisfied and the demand could not be sustained. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353392 Imported goods under the Served from India Scheme were treated as eligible for exemption from special additional duty under Notification No. 20/2006-Cus. because the operative conditions were exemption from basic customs duty and countervailing duty. The fact that basic customs duty exemption was availed through conditional debit under Notification No. 92/2004-Customs did not take the goods outside the SAD exemption. As countervailing duty was also exempt under Notification No. 6/2006-CE, the exemption conditions were satisfied and the demand could not be sustained. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353392