SAD exemption not applicable when goods sell from a place where no sales tax is chargeable – SC

Brief of the Case

In the case of Commissioner of Customs vs. M/s. Seiko Brushware India , it was held by Supreme Court that benefit of exemption Notification No. 34/98-Cus. Dated 13.06.1998 for NIL SAD is not granted in respect of such goods which the importer sells post importation from a place located in an area where no tax is chargeable on sale of goods.

Facts of the case

The facts of the present c

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