1. SAD EXEMPTION 4% APPLICABLE ONLY WHEN THE GOODS IMPORTED ARE FOR RETAIL SALE & UNDER LMPC RULE IT IS REQUIRED TO DECLARE MRP
2. SAD REFUND CAN BE AVAILED, IF THE GOODS IMPORTED IS SOLD AS IT IS ON PAYMENT OF APPLICABLE SALES TAX.
MACHINERY IS NOT AN ITEM WHICH ARE SOLD IN RETAIL, SO YOU CANNOT AVAIL UPFRONT SAD EXEMPTION, BUT YOU CAN AVAIL SAD REFUND POST SALE OF GOOD WITH APPLICABLE SALES TAX
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