No customs additional duty during 21.02.2007 to 26.02.2007
As per Notification No.45/2005-Cus. Dated 16.05.2005, Additional duty was payable on certain goods like CD/DVD Drives, Cell Phones, etc., cleared from SEZ to the DTA during the period 21.02.2007 to 26.02.2007, as this proviso was omitted by Notification No. 19/2007 dated 27.02.2007. This proviso stood in the Notification for six days. That is even before the Notification reached the department and the assessees, it was withdrawn. So nobody could really pay the SAD during the six days. Now the good government has granted exemption for the SAD during the period.
Notification No. dated September 11, 2007