SAD not leviable on goods cleared as sample by availing exemption from payment of sales tax/ VAT

Moser Baer India Ltd Vs Commissioner of Customs (CESTAT Allahabad)

CESTAT Allahabad held that SAD (Special Additional Duty) is not leviable on the goods cleared in DTA as samples from EOU by availing of exemption from payment of Sales Tax/ VAT.

Facts- Appellant is a 100% EOU engaged in the manufacture of CDR, CD Rom, DVDR, DVD Rom, SSM Devices etc, falling under Chapter Heading 8523 of the Central Excise Tariff Act, 1985. They are clearing excisable goods for DTA sales as

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