https://www.taxtmi.com/caselaws?id=770131 Special Additional Duty on clearances by a 100% EOU to sister concerns in the Domestic Tariff Area was held to depend on whether the goods were liable to sales tax or VAT under Section 3(5) of the Customs Tariff Act, 1975; the Tribunal followed the Larger Bench view that a stock transfer description and a State sales tax or VAT exemption do not by themselves defeat the central levy, so the demand was upheld on that issue. For expired tablets, capsules, raw materials and remnants destroyed in the factory, the Tribunal found the factual record incomplete on customs permission and the timing of the destruction request, so it remanded the duty demand and connected limitation questions for fresh examination by the original authority. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770131 Special Additional Duty on clearances by a 100% EOU to sister concerns in the Domestic Tariff Area was held to depend on whether the goods were liable to sales tax or VAT under Section 3(5) of the Customs Tariff Act, 1975; the Tribunal followed the Larger Bench view that a stock transfer description and a State sales tax or VAT exemption do not by themselves defeat the central levy, so the demand was upheld on that issue. For expired tablets, capsules, raw materials and remnants destroyed in the factory, the Tribunal found the factual record incomplete on customs permission and the timing of the destruction request, so it remanded the duty demand and connected limitation questions for fresh examination by the original authority. Case-Laws Central Excise Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770131