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2018 (1) TMI 381 - AT - CustomsRefund of SAD - Ld. Commissioner (Appeals) observed that in few Bills of Entry, the description of the goods was “Bitumen grade 60/70” whereas in the sales invoice, it was shown as “Bitumen VG-30” - whether the respondents are eligible to refund of 4% SAD paid at the time of import against seven Bills Entry for total quantity of 1800.032 MTs? - Held that: - there is no difference in “Bitumen grade 60/70” and “Bitumen VG-30” - both penetration grade and viscosity grade declared for the imported goods indicate same product imported by them, and that the product is internationally known by its penetration grade whereas BIS prescribes the same with viscosity grade. The condition laid down under N/N. 102/2007-Cus, dated 14.9.2007 has been complied with by the Respondent and accordingly they are eligible to refund claim of 4% of SAD paid at the time of import of Bitumen grade 60/70 and subsequently sold as such against 96 invoices and balance shown as Bitumen VG-30 against 13 invoices. Appeal dismissed - decided against Revenue.
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