2018 (9) TMI 732 - AT - Central Excise

Clearance from EOU to DTA - Inter-unit transfer - levy of SAD - whether goods cleared from EOU to DTA on inter unit transfer basis would attract SAD or not? Held that - Identical issue decided in the case of Micro Inks 2014 (2) TMI 207 - CESTAT AHMEDABAD , where it was held that there is no such notification or order issued by the state government exempting impugned goods from the payment of sales tax/VAT - appeal allowed - decided in favor of appellant.

Summary

The appeal was against the demand of duty on goods cleared from EOU to DTA without discharging SAD. Tribunal ruled that such clearances do not attract SAD based on previous decisions. Impugned order was set aside, and the appeal was allowed.