Seeks to exempt SAD on goods in Fourth schedule to central excise act

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..... ct, 1962 (52 of 1962) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the Fourth Schedule to the Central Excise Act, 1944 (1of 1944) , when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the Customs Tariff Act ,1 .....

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..... e jurisdictional customs officer; d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim:- (i) documents evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said .....

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..... sht) Under Secretary to the Government of India ************* NOTES:- 1. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 2. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 3. Omitted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 1 [ 4. Nothing contained in .....

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