https://www.taxtmi.com/caselaws?id=34363 For DTA clearances by a 100% EOU, the exemption notification requires special additional duty under Section 3(5) of the Customs Tariff Act to be included in excise duty computation where the clearances are exempt from sales tax or value added tax. The notification was construed strictly and its condition applied clearance-wise, so the actual tax position on each clearance determines whether the SAD component enters the assessment. Clearances on which sales tax or VAT is actually paid do not attract that component, but exempt clearances do. The reference was answered in favour of inclusion for exempt clearances and against the assessee. en-us Fri, 26 Jun 2009 00:00:00 +0530 Tue, 06 May 2025 11:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34363 For DTA clearances by a 100% EOU, the exemption notification requires special additional duty under Section 3(5) of the Customs Tariff Act to be included in excise duty computation where the clearances are exempt from sales tax or value added tax. The notification was construed strictly and its condition applied clearance-wise, so the actual tax position on each clearance determines whether the SAD component enters the assessment. Clearances on which sales tax or VAT is actually paid do not attract that component, but exempt clearances do. The reference was answered in favour of inclusion for exempt clearances and against the assessee. Case-Laws Central Excise Fri, 26 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34363