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TMI Blog2018 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue in brief is that the appellant had imported rice bran and paid Special Additional Duty on it. In terms of Notification No.102/2007-CUS dated 14.09.2007 any importer of the goods is entitled to refund of Special Additional Duty paid at the time of import if he sells imported goods on payment of applicable VAT. After selling the goods he can file the refund claim of the Special Additional Duty (herein referred to as 'SAD') subject to the conditions mentioned in the notification. The appellant in this case had imported bran from Sri Lanka, extracted bran oil from it, sold it and separately sold the de-oiled bran in the market. Based on the invoices selling de-oiled bran, they filed refund claims for the SAD paid on the rice bran which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntre Pvt. Ltd. [2014 (299) ELT 263 (Guj HC)], in which when HR/CR coils were imported and sold in Indian market after cutting vertically and horizontally, the Hon'ble High Court of Gujarat held that the process did not amount to manufacture and the imported goods continue to retain their distinct and original character as well as identity and therefore allowed SAD refund. (d) Oil Seeds, Oil Trade and Industry's Association and another Vs. State of Karnataka and others [1998 (3) TMI 637 (Karnataka High Court), in which the Hon'ble High Court has held that, "here there is absolutely no difficulty in understanding the meaning of rice bran and de-oiled rice bran which still retains all ingredients of rice bran. It is not a totally different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of laying of 'proflex Roof' is also charged on per square metre including the value of the materials. Final retail invoice is issued after completion of work when the imported goods are not at all existing in the form they were imported. When the deemed sale of the material takes place, the imported goods do not exist as such but what exists is the 'Proflex Roof'. It is also not made clear whether CST paid in the final invoices is only with respect to imported goods or also represent other materials/consumables as per purchase orders. The facts of the present case are, therefore, different from the facts of the case before Hon'ble Gujarat High Court in the case of CC v. Posco India Delhi Steel Processing Centre P. Ltd (supra) and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported into India for subsequent sale" from the whole of Additional Duty of Customs leviable therein under Sub-Section (v) of Section 3 of Customs Tariff Act. Para 2 and Para 3 of this notification lay down the conditions to be fulfilled as follows: "2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled: (a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from it and selling the juice and the bagasse separately or importing paddy, milling it and selling the rice and chaff separately. The case of Posco India Pvt Ltd was different in as much as it is the same steel which were cut into smaller pieces or sheets and sold in the market continued to be steel sheets. Similarly in the case of Aggarwalla Timbers Pvt Ltd, the logs which were imported were cut into smaller pieces and sold. No new commodity as known in the market parlance has come into picture. The present case is different. The bran which is imported is a distinct commodity than the bran oil and the de-oiled bran and accordingly, the market prices of these three commodities are also different. As far as the judgments of the Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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