Exemption from Special Additional Duty of Customs (SAD) on goods cleared from the SEZ / FTWZ into the DTA – Clarification – Regarding.

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....rch Unit New Delhi, the 30th December, 2013 To, Chief Commissioners of Customs (All), Chief Commissioners of Central Excise and Customs (All), Director General, Directorate General of Revenue Intelligence, Commissioners of Customs (All), Commissioners of Central Excise and Customs (All). Madam/Sir, Subject: Exemption from Special Additional Duty of Customs (SAD) on goods....

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....ly states that the exemption shall not be available if such goods, when sold in DTA, are exempt from payment of sales tax / VAT. Prior to the issue of notification, it was brought to the notice of the Ministry that in some States sales tax is exempted in respect of DTA clearances by SEZ units. Further, in certain cases, such as stock transfer of goods from an SEZ unit to its unit in the DTA, no sa....