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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 ..... een in para 2 (d) of the notification, the importer shall sell the imported goods after paying appropriate sales tax or VAT as the case may be. In this case the imported goods were not sold. Imported goods were processed into two different distinctive commodities and they were sold separately - 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. This case has far more similarities to the case of the Proflex Systems Vs. Commissioner of Customs, Ahmedabad [2014 (5) TMI 123 - CESTAT AHMEDABAD] in which corrugated sheets were imported but they were sold as Proflex Roofs after making some changes. It is a well settled po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 were imported. The rice bran oil being a valuable commodity was priced much higher than the imported rice bran and the de-oiled rice bran being depleted of the oil was sold at a price much lower that the rice bran which was imported. The sale invoices describe the goods as de-oiled bran and do not describe the item as rice bran . It is the argument of the appellant that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 product. When the schedule to the Karnataka Sales Tax Act has clearly indicated as to what are all the items to be included, it had classified by specific connotation of expression two distinctive commodities namely, rice bran and rice bran oil. 5. Relying on this judgment of the Hon ble High Court of Karnataka, the Hon ble Calcutta High Court in the case of Sethia Oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 accordingly, the relied upon case law is not applicable to the facts circumstances of the present appeals. 7. This order of the Tribunal was upheld by the Hon ble High Court of Gujarat in 2017 (353) ELT 142 (Guj.). It was further upheld by the Supreme Court [2017 (355) ELT A83 (SC)]. It is his argument that judgments of the Hon ble High Court of Karnataka and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods, appropriate sales tax or value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 High Court of Karnataka and Calcutta referred above are concerned, they were issued in the context of classifying the bran under the Tariff Schedule of the VAT/Sales Tax applicable under respective State Governments. In that context both High Courts had held that the bran as well as de-oiled bran will get classified in the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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