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2019 (7) TMI 1804 - HC - CustomsRefund of SAD - process amounting to deemed manufacture or not - sterilization, repacking and labeling - amendment to the provisions of Section 2(f) of the Central Excise Act, which define manufacture - whether the two processes of sterilization and repacking would change the nature of the goods imported such as to render them ineligible for the benefit of the N/N. 102-2007-Customs, dated 14.09.2007 - HELD THAT:- Paragraph 2(d) of the Notification states that the importer shall pay on the sale of 'said goods' appropriate sales tax or value added tax. This has admittedly, been done. According to the department the process of sterilization and repacking effect changes to the goods itself, which submission it is not agreed with and rejected. Sterilization of the goods does not change the glove into another commodity. Likewise, labelling of glove also does not change the commodity itself. Having undergone both processes the glove remains a glove only. The definition of 'deemed manufacturer' with effect from 11.07.2014, is thus not applicable in the context of the present case and reliance upon the same is misconceived - petition allowed.
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