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2013 (6) TMI 347 - HC - CustomsRefund of SAD - Notification No.102/2007 Cus - sale of goods after processing of cutting and slitting - Prime cold rolled steel (in coil), electrical steel (in coil), stainless steel (in coil), flat hot/cold rolled coil of iron, non alloy, other alloy steel, etc. - correlation between the goods imported and sold - held that:- objective is to create level playing field for the domestic manufacturers and the importer. As rightly noted by the Tribunal, domestic manufacturers are not affected by SAD as they can always avail the Cenvat Credit. The importer who sells the goods without any manufacturing process would not get any benefit of credit. Therefore, by availing the benefit of exemption, such importer was required to be refunded SAD. The commodity in the instant case, subjected to processing continue to retain its distinct and original character as well as identity and this process of cutting and slitting would not amount to manufacturing. Such process is undertaken for the purpose of requirement of domestic market and by such process of cutting and slitting, merely because tariff head is changed, that would not ipso facto make the imported goods a new article with distinct name or character. It certainly does not loose its correlation with the goods imported when sold in the domestic market. - decided in favor of assessee.
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