2012 (8) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri K.S. Kantaraj, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. Applicant is an 100% E.O.U. and manufacturing bulk drugs falling under Chapter 29 CETA, 1985. They effected clearance of goods to DTA in pursuance of permission granted by the Development Commissioner. They paid duty in respect of such clearances. The dis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5 (L.B.)] wherein the Larger Bench has held that SAD not to be included in determining the aggregate duty of Customs in respect of the clearances which are made on payment of VAT/Sales Tax. He also submits that, for the subsequent period, the Commissioner (Appeals) has, on identical situation, has held that no SAD component is payable on DTA clearances. 4. The learned DR reiterated the fin....