Special Additional Duty of Customs (SAD) - Goods for sale are exempted and need no debit in Passbook

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..... ised whether - Special additional Duty of Customs (SAD) of 4% is applicable to imports made by traders, and if so, how it can be made applicable to imports by traders under the Pass Book Scheme. 2. The issue has been examined in the Board and the issue may be decided as follows: 3. Importers are entitled to clear goods against debits in valid Passbooks vide Entry No. 13 Notificat .....

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