TMI Blog2013 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... were not entitled for the benefit of Notification No.102/07 - department contended that the assessee had used the goods imported - Held that:- The assessee was entitled for refund of SAD at the rate of 4% - identity of the article did not undergo any fundamental change so as to conclude that what was imported by the assessee was different from the item which ultimately was sold by them in the loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs are converted into small pieces, the classification of the impugned goods is changed and, therefore, the appellants are not entitled for the benefit of Notification No.102/07-Cus. 4. The said issue came up before the Hon'ble Gujarat High Court in the case of CC vs M/s. Variety Lumbers Pvt. Ltd. wherein the issue before the Hon'ble Court was whether timber logs after cutting into different siz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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