Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]

Imported Pre- packaged Goods - Retail Sale - Avail Benefit of SAD - CESTAT - taxscan

The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported pre-packaged goods should be intended for retail sale to avail the benefit of Special Additional Duty (SAD).  Cadensworth (Redington) India P. Limited, the respondent assessee availed special additional duty on the products sold upon payment of applicable value-added…

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