Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SAD Exemption Under Notification 45/2005 | Stock Transfer from FTWZ to DTA Eligible Despite VAT Payable : CESTAT Mumbai
CESTAT Mumbai rules that Special Additional Duty (SAD) exemption under Notification 45/2005 applies to stock transfers from Free Trade Warehousing Zones (FTWZ) to Domestic Tariff Areas (DTA) even if VAT is payable on final sale. The tribunal also bars invocation of the extended limitation period without legal basis, reinforcing compliance clarity for importers and manufacturers.