https://www.taxtmi.com/caselaws?id=31052 The Tribunal determined that Special Additional Duty (SAD) should be included in the excise duty calculation for goods cleared by a 100% Export Oriented Unit (EOU) into the Domestic Tariff Area (DTA), even if the EOU avails Sales Tax exemption due to being located in a specified backward area. The decision was based on the interplay of Customs Act, Central Excises Act, and State Sales Tax laws, emphasizing that SAD is levied to counterbalance Sales Tax on similar articles sold in India. The case was referred to a Larger Bench for a definitive decision due to conflicting views within the Tribunal. en-us Tue, 22 Jul 2008 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31052 The Tribunal determined that Special Additional Duty (SAD) should be included in the excise duty calculation for goods cleared by a 100% Export Oriented Unit (EOU) into the Domestic Tariff Area (DTA), even if the EOU avails Sales Tax exemption due to being located in a specified backward area. The decision was based on the interplay of Customs Act, Central Excises Act, and State Sales Tax laws, emphasizing that SAD is levied to counterbalance Sales Tax on similar articles sold in India. The case was referred to a Larger Bench for a definitive decision due to conflicting views within the Tribunal. Case-Laws Customs Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31052