https://www.taxtmi.com/caselaws?id=367076 A 100% EOU clearing goods to the domestic tariff area on payment of VAT may exclude Special Additional Duty while computing duty under the exemption notification, because section 3(5) of the Customs Tariff Act is meant to offset sales tax or VAT on imports and the notification operates clearance-wise. A general permission to pay full duties does not displace an otherwise applicable exemption when the VAT condition is satisfied. The assessee was therefore entitled to the notification benefit, and the SAD component could not be added to the duty demand; the related interest and penalty were unsustainable. en-us Tue, 03 Jul 2018 00:00:00 +0530 Fri, 21 Feb 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367076 A 100% EOU clearing goods to the domestic tariff area on payment of VAT may exclude Special Additional Duty while computing duty under the exemption notification, because section 3(5) of the Customs Tariff Act is meant to offset sales tax or VAT on imports and the notification operates clearance-wise. A general permission to pay full duties does not displace an otherwise applicable exemption when the VAT condition is satisfied. The assessee was therefore entitled to the notification benefit, and the SAD component could not be added to the duty demand; the related interest and penalty were unsustainable. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367076