Home Case Index All Cases Customs Customs + AT Customs - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 272 - AT - CustomsRefund of SAD – Benefit of Notification No. 102/2007 - assessee imported teak wood logs – they were cut into small pieces and sold in the market – revenue was of the view that teak wood logs were converted into small pieces - the classification of the goods were changed – thus the assessee were not entitled for the benefit of Notification No.102/07 - department contended that the assessee had used the goods imported - Held that:- The assessee was entitled for refund of SAD at the rate of 4% - identity of the article did not undergo any fundamental change so as to conclude that what was imported by the assessee was different from the item which ultimately was sold by them in the local market – decided in favour of assessee.
|