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

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....-53/2013-14AM(X) Date:-. 03.01.2014 PUBLIC NOTICE NO: 01/2014 Subject: Exemption from Special Additional Duty of Customs (SAD) on goods cleared from the SEZ / FTWZ into the DTA - Clarification - Regarding. 1. It has been brought to the notice of the Board (CBEC) that varying practices are being followed by the field formations regarding exemption from SAD on goods cleared from SEZs / F....

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....pect 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 sales tax is levied. Hence, a condition was imposed that the exemption from SAD would be available only if such goods, when sold in the DTA, are not exempted from VAT/ sales tax. The intention was to avoid double taxation. 3. In the case of clearances which....