Exemption from Special Additional Duty of Customs (SAD) on goods cleared from the SEZ / FTWZ into the DTA – Clarification

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..... S/12 -Gen-53/2013-14AM(X) Date:-. 03.01.2014 PUBLIC NOTICE NO: 01/2014 Subject: Exemption from Special Additional Duty of Customs (SAD) on goods cleared from the SEZ / FTWZ into the DTA Clarification Regarding. 1. It has been brought to the notice of the Board (CBEC) that varying practices are being followed by the field formations reg .....

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..... e of the Ministry that in some States sales tax is exempted in respect of DTA clearances by SEZ units. Further, in certain cases, such as stock transfer of goods from an SEZ unit to its unit in the DTA, no sales tax is levied. Hence, a condition was imposed that the exemption from SAD would be available only if such goods, when sold in the DTA, are not exempted from VAT/ sales tax. The intention w .....

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