9911796707
TMI Blog2018 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer was made from the COU unit to its another unit of the DTA by way of stock transfer and it was held that the appellant is entitled to the benefit of exemption from levy of SAD leviable under Section 3(3) of the Customs Tariff Act 1975 in view of the specific exemption granted under N/N. 23/2003-CE, as amended - appeal allowed - decided in favor of appellant. - C/ 772/2008-DB - 20126/2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is exempt. In the instant case, since this is a stock transfer, no charge of VAT was paid. But the appellant has claimed exemption which was denied by the Department who had demanded the SAD on the stock transfer to. DTA unit. Being aggrieved, present appeal is by the appellant. 2. With this background, we heard Shri B.N. Gururaj, learned counsel and Dr. J. Harish, DR. 3 6 After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is decision was rendered in view of the fact that the goods in question being CD's manufactured by the appellant M/S. Moser Baer India Ltd. were exempted from Sales Tax in the State of UP and further such removal was by way of sale and not stock transfer. 5. Having considered the rival contentions, it is held that the ruling relied upon by the Revenue is of no help being clearly distingu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
