SAD Exemption Benefit Allowable if Imported Pre-packed Form of Goods Meant for Retail Sale: CESTAT [Read Order]

SAD - Exemption - Benefit - Allowable - Imported - Pre - packed -Goods - Meant - Retail - Sale - CESTAT - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Special Additional Duty (SAD) exemption benefits were allowable if the imported pre-packed form of goods meant for the retail sale by the assessee.  DLF Southern Towns Pvt. Ltd, the appellant assessee filed Bills of Entry for clearance of a…

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