Exemption Granted for SAD on Pre-Packaged Goods u/s 3(5) of Customs Tariff Act, 1962 via Notification 21/2012-Cus.

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....Claim of exemption from SAD under Section 3(5) of the Customs Tariff Act, 1962 - Applicant is eligible to claim the benefit of exemption from payment of SAD under Notification No. 21/2012-Cus on import of pre-packaged goods. - AAR....