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Central Excise - Highlights / Catch Notes

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

Case Laws     Central Excise

October 13, 2022

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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