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2018 (11) TMI 1099 - AT - CustomsRefund of SAD - rejection on the ground that Part of raw cashew nuts was sold as such, cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - Held that:- From the last Notification i.e., Notification No. 102/2007-Cus. dated 14.09.2007, the words ‘as such’ have been omitted. Issue is covered by the case of M/s. Kanam Latex Industries (P) Ltd. & Anor. Vs. Commissioner of Customs, Tuticorin [2018 (6) TMI 651 - CESTAT CHENNAI], where it was held that Apart from the fact that it is well settled principle of law that no extraneous conditions can be introduced in the notification which has to be interpreted on its own wordings, we also take note of the fact that though the earlier notification required the imported goods to be sold "as such", there is no such condition in the present Notification No. 102/07, which only used the expression "subsequently sold" and refund remains allowed. It is also very useful to note that both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel. Refund allowed - appeal allowed - decided in favor of appellant.
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