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Customs - Highlights / Catch Notes

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Refund of SAD – sale as such - Notification No.102/2007-Cus – ...


Refund Denied for Special Additional Duty on Imported Coils Not Sold "As Such" Under Notification No.102/2007-Cus.

May 5, 2014

Case Laws     Customs     AT

Refund of SAD – sale as such - Notification No.102/2007-Cus – Import of coils -When the deemed sale of the material takes place, the imported goods do not exist as such but what exists is the ‘Proflex Roof’ - refund denied - AT

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