The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), observed that no claim can be made for benefit of Special Additional Duty ( SAD ) exemption notification on import of parts of articles of jewellery. The appellant filed Bills of Entry for clearance of gold/silver findings and claimed exemption from payment of Counter Vailing Duty (CVD) under the CVD exemption notification, as amended from time to time as also exemption from payment of SAD under the SAD exemption notification.
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