100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there ...

No VAT Exemption for 100% Export Oriented Unit; Central Excise Duty Not Required on SAD for Cleared Goods.

October 13, 2022

Case Laws Central Excise AT

100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there was no exemption from VAT in this case. The mere fact that the payment of VAT does not happen concomitantly with the clearance of the goods does not mean that the VAT is exempted. - The appellant is not liable to pay Central Excise duty reckoning the SAD payable on goods cleared by the appellant if they were imported into India - AT

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100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there ...

No VAT Exemption for 100% Export Oriented Unit; Central Excise Duty Not Required on SAD for Cleared Goods.

October 13, 2022

Case Laws Central Excise AT

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