SAD not leviable on Clearance of ‘Sample’ of CD or DVD devices in DTA which is not subjected to VAT: CESTAT [Read Order]

By Shabna Rahim - On November 9, 2023 6:30 pm - 2 mins read
SAD not leviable - Clearance - CD - DVD - DTA - VAT - CESTAT - taxscan

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Special Additional Duty (SAD) cannot be levied on the clearance of sample of Compact Disc (CD) or Digital Video Disc (DVD) devices in Domestic Tariff Area (DTA) which was not subjected to Value Added Tax (VAT).  Moser Baer India…

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