Importer Denied SAD Exemption for Retail Microprocessors; CVD Exemption Disqualifies SAD Eligibility Under Notification No 29/2010-Cus.

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....Exemption from SAD - Import of Microprocessors - if the goods are meant for retail sale then obliviously they cannot be meant for fitment within the CPU Housing/ laptop Body - Once the importer claims complete exemption from payment of CVD in terms of the Central Excise Notification referred above he is excluded from claiming exemption from payment of Special Additional Duty of Customs under Notification No 29/2010-Cus.....