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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Levy of SAD - 100% EOU - DTA Clearances - in case of inter-unit ...


Special Additional Duty Not Applicable for Inter-Unit Stock Transfers from 100% EOU to DTA Without VAT or Sales Tax.

October 13, 2015

Case Laws     Central Excise     AT

Levy of SAD - 100% EOU - DTA Clearances - in case of inter-unit stock transfers of the final product, the demand of SAD cannot be held sustainable even though no VAT or Sales Tax was paid on such transactions. - AT

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