Refund of SAD - the imported gloves have been sold by the ...

Assessee entitled to refund of Special Additional Duty as labeling and repacking of gloves don't qualify as manufacturing.

June 15, 2018

Case Laws     Customs     AT

Refund of SAD - 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.

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