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2014 (5) TMI 123 - AT - CustomsRefund of SAD – sale as such - Notification No.102/2007-Cus, dt.14.09.2007 – Import of coils - sale as ‘Proflex Roof’ material - Revenue argued that no sales tax is paid at the time of clearance of the goods and sales tax is paid only as ‘deemed sales’ at the time of raising final bill when the work of installation of roof is complete. – Held That:- quantity of imported goods used or sold is not known till the completion of the contracted work (Roof). In the final invoices also, it is not separately shown as to how much quantity of imported goods have been sold to the clients. Unused quantity of material/wastage also remains the property of the appellant. The rate of laying of ‘Proflex Roof’ is also charged on per square meter including the value of the materials. Final retail invoice is issued after completion of work when the imported goods are not at all existing in the form they were imported - When the deemed sale of the material takes place, the imported goods do not exist as such but what exists is the ‘Proflex Roof’ - It is also not made clear whether CST paid in the final invoices is only with respect to imported goods only or also represent other materials/consumables as per purchase orders - The facts of the present case are different from the facts of the case before Hon'ble Gujarat High Court in the case of CC Vs Posco India Delhi Steel Processing Centre P. Ltd. [2013 (6) TMI 347 - GUJARAT HIGH COURT] and accordingly, the relied upon case law is not applicable to the present appeals - Appeals filed by the appellant are rejected – Decided against assesse.
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