Levy of Special Additional Duty (SAD) on goods chargeable to duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957

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..... al Duty (SAD) on goods chargeable to duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957. I am directed to refer to the subject mentioned above and say that a doubt has been raised as to whether the goods which are subjected to `nil' rate of duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 would be leviable to SAD or otherwise. .....

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..... ined. In the constitution bench judgement of the Supreme Court in the case of Collector of Central Excise, Vadodara Vs. Dhiren Chemical Industries [2002 (139) ELT 3 (SC)] the issue under consideration was whether exemption to specified iron or steel products made from fresh unused re-rollable scrap (raw material) on which the appropriate amount of duty of excise has already been paid, would be ava .....

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..... There is no cascading effect when no excise duty is payable upon the raw material and the hardship that the notification seeks to alleviate does not arise . 4. The ratio of the above judgement of the constitution bench of the Supreme Court is squarely applicable in the present case. As in the instant case, the subject goods have not suffered any Additional Excise Duty leviable under the Additi .....

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