No refund of SAD under notification No.102/2007-Customs dated 14.09.2007


Budget 2019-2020, Customs duty changes on products - chapterwise

Customs duty tariff rate changes as per Indian Budget 2017-18
Central Excise Duty changes as per Indian Budget 2017-18
Service Tax rate Changes under Indian Budget 2017-18

(Updating soon after Budget 2017-18 on 1st February,2017 under text format and pdf format) 

No refund of SAD under notification No.1022007-Customs dated 14.09.2007Budget 2016-17 changes in customs import duty tariff,excise duty and service tax

Indian Union Budget 2016-2017, changes in import customs tax tariff, chapter wise

Indian Budget 2016-17, Excise duty tariff changes, chapter wise

Changes in Service Tax as per Budget 2016-17

No refund of SAD under notification No.102/2007-Customs dated 14.09.2007


As per Budget 2016-17,

Notification No.51/96-Customs dated 23.07.1996, inter alia, exempts specified goods from the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act. Section 3 includes levy of additional duty of customs under Section 3(1) [commonly known as CVD] and additional duty of customs levied under Section 3(5) [commonly known as SAD]. Therefore, such goods are exempt from CVD as well as SAD. Representations have been received to make a provision in notification No.102/2007-Customs dated 14.09.2007, which provides for refund of SAD in cases where VAT is paid on the subsequent sales of imported goods. In this context, it is clarified that since the imports under notification No.51/96-Customs, dated 23.07.1996 is ab initio exempt from SAD, there is no requirement to make a provision for refund of SAD in notification No.102/2007-Customs dated 14.09.2007.




Exemption of excise duty on non manufacturers of goods for installation of cold storage

Exemption on goods financed by UN and Intl agency extends to sub contractors

Area based excise duty exemption presently available to the North Eastern States

BED and NCCD on pan masala, tobacco products, crude petroleum, mobile phones and motor vehicles

Clarification to Department of Scientific and Industrial Research (DSIR)

Customs duty exemption clarification for aircraft engines and parts

OLP and PTCR for manufacture of refrigerator compressor exemption clarification

clarification on exemption of Liquefied Natural Gas (LNG) for SEZ

Exemption of Excise duty of BCD and CVD on power project

1 per cent service charge on purchase of luxury cars over Rs. 10 lakh, Indian Budget 2016-17

September 30 to be the deadline followed for undisclosed income, Indian Budget 2016-17

1% CESS on petrol cars and 2.5% CESS on diesel cars, Union Budget 2016-17

4% High Capacity Tax on SUV'S , Indian budget 2016-17.

No change in Income tax slabs, Indian Budget 2016-17

Additional levy of 1% on luxury cars, Indian Budget 2016-17

200% penalty on misreporting income, Union Budget 2016-17

EXCISE DUTY of 1% UP on JEWELRIES, Indian budget 2016-17

Tobacco tax goes up to 10-15%, Indian Budget 2016-17

1% increase on cess on CNG and PETROL cars, Indian budget 2016-17

Tobacco products except beedi goes on hike, Indian Budget 2016-17

Budget 2016-17, 9 categories of Tax reforms introduced

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Import tax tariff changes for iron and steel as per Indian Union Budget 2016-17

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Govt tariff changes for import of glass and glassware as per Budget 2016-17

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Govt tariff changes for import of headgear and headgear parts as per Budget 2016-17

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