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Appellant's Goods Exempt from GSI, But 4% SAD u/s 3A(1) Deemed Payable.

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....Levy of additional Custom duty SAD @ 4% - With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption Notification, SAD under Section 3A(1) is correctly and legally payable by the appellant. - AT....

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