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2013 (2) TMI 496 - HC - CustomsNotification No.102/2007Cus – Transformation of the imported round logs into sawn timber by the importer before subsequent sale to domestic market – Whether it would vitiate the condition of subsequent sale prescribed in exemption notification No.102/2007Cus – Held that:- Importer were, under the law, obliged to reduce the length of the timber before its transport - Importer imported the goods after paying SCVD - At the time of its sale in the local market, they also paid local taxes - Before transportation of timber, they were required to reduce its size since the RTO rules did not permit transportation of logs longer that 40feet – Exemption would be available – Against the revenue.
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