TMI Blog2018 (11) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. - Application No.: C/ROM/41507/2018, Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.04.2017 granted the refund in part, proportionate to the quantity of imported goods that was sold subsequently on payment of appropriate ST/VAT/CST, which had the effect of granting refund of ₹ 18,62,280/- only. Aggrieved by the above partial rejection, the appellant filed an appeal before the Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli, who vide the impugned Order dated 29.12.2017 confirmed the rejection against which the appellant has filed the present appeal. 4.1 I have heard the rival contentions and considered the documentary evidences furnished along with various case law relied on during the course of hearing. On perusal of the impugned Order, I find that the Ld. Commissioner (Appeals) has confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Inasmuch as, the imported gloves have been sold by the assessee as gloves and it is only by deeming fiction of law that the activities of labeling, relabeling, packing, repacking etc., has been made as amounting to manufacture, we find that there is no justification to hold that the gloves have undergone any change, as held by the Tribunal in the above referred decision of M/s. Vijirom Chem. Pvt. Ltd. As such, we find no justification for denial of the refund of SAD. According, the impugned orders are set aside and both the appeals are allowed. From this alone, it is evident that the present lis is no more res integra and the ratio decidendi needs to be adopted. 4.4 It is also very useful to refer to the decision of the Hon ble Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the assessee have ceased to be groundnuts in the ordinary acceptation of the term or that they have become a different commodity, say, a processed food (indeed, there is no such classification in the tariff entry). The decision in Diwan Chand Chaman Lal (1977-39 S.T.C. 75) turned on the description of groundnuts in Schedule C of the Punjab Sales Tax Act as a species of oil seeds and it was held that parched groundnuts constituted a different commodity. But the fact is that, though the raw groundnut kernel has undergone a drying, roasting and frying process, its identity as groundnut is not lost. Even in the market to which it is exported and where it is marketed, it is purchased as groundnuts (or peanuts, as they are called in the U. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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