2.    The issue has been examined in the Board and the issue may be decided as follows:

3.    Importers are entitled to clear goods against debits in valid Passbooks vide Entry No. 13 Notification No. 34/98- Cus. dated 13.6.98. Merchant exporters are otherwise entitled to the benefit of exemption from SAD vide S. No. 12 of Notification No. 34/98-Cus. dated 13.6.98. This is a stand alone entry which exempts all goods which are for sale as such, and so long as the importers make a declaration to that effect in the Bill of Entry in the manner specified in the Notification (read with any other instructions on the subject) the goods would be eligible for the benefit of this entry. As such, merchant exporters holding valid Passbook may debit other duties in the Passbook as per S. No. 13 ibid  but would enjoy complete exemption from SAD which need not be debited in the Passbook as per Sl. No. 12 ibid.