https://www.taxtmi.com/caselaws?id=465096 CESTAT Kolkata allowed the appeal of the SEZ unit, holding that plastic ball pens and parts cleared by way of stock transfer to its DTA unit are eligible for exemption from Special Additional Duty (SAD) under N/N 45/2005-Cus (Tariff), as amended. Relying on its earlier decision in an identical matter, the Tribunal held that the notification does not restrict exemption based on the nature of clearance (sale or otherwise), and the proviso is inapplicable since the goods are not exempt from VAT. The impugned order was set aside and exemption granted. en-us Tue, 11 Feb 2025 00:00:00 +0530 Fri, 05 Dec 2025 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465096 CESTAT Kolkata allowed the appeal of the SEZ unit, holding that plastic ball pens and parts cleared by way of stock transfer to its DTA unit are eligible for exemption from Special Additional Duty (SAD) under N/N 45/2005-Cus (Tariff), as amended. Relying on its earlier decision in an identical matter, the Tribunal held that the notification does not restrict exemption based on the nature of clearance (sale or otherwise), and the proviso is inapplicable since the goods are not exempt from VAT. The impugned order was set aside and exemption granted. Case-Laws Customs Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465096