TMI Blog2013 (2) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... under the law, obliged to reduce the length of the timber before its transport - Importer imported the goods after paying SCVD - At the time of its sale in the local market, they also paid local taxes - Before transportation of timber, they were required to reduce its size since the RTO rules did not permit transportation of logs longer that 40feet – Exemption would be available – Against the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal has committed substantial error of law in deciding the issue in appeal by placing sole reliance on decision of Tribunal in case of Vijirom Chem Pvt. Ltd. v. Commr. of Cus., Bangalore reported in 2006(199) ELT 751(Tri.Bang) and observing that the respondent is eligible to avail benefit under exemption notification No.102/2007Customs dated 14.09.2007? (c) Whether in the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the Department's appeal and confirmed the decision of Tribunal making following observations : 32. From the above, it can be seen that though, at the time of import, the respondent brought into the country, raw logs or timber, and before selling it in the open market in India, cut them into smaller pieces by sawing, no new product, in our view, came into existence. Identity of the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the RTO rules did not permit transportation of logs longer that 40feet. If only for cutting length of logs, which were in excess of 40 feet, sawing operations were carried out and after some cleaning and scaring was done, timber logs of smaller pieces were sold, we do not see how respondents can be stated to have breached any of the conditions of the exemption notification dated 14.9.2007. 35. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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