SAD-additonal duty-4%

[Mukesh Mudi]

Is  Dripper are allowed to take benefit of SAD. Because when we sell the final product Drip line which is in-cooperating the Dripper.

We undertake that certain activities like embedding the dripper in drip line through Extrusion where it cannot be said that we manufactured a new product by any means, Dripper (Emitters) remain Dripper and by embedding the dripper the product remains the same.

Here we are presenting sales invoice with the same description of B/Entry under the Bill of Material(BOM).

can we claim for Dripper SAD-additonal duty-4%.

Mukesh Mudi

AI Summary

SAD refund eligibility: embedded components can qualify if no new article with distinct name, character and use emerges.
SAD refund hinges on whether imported components are sold as such or transformed into a new article; if drippers remain identifiable when embedded in drip lines and conditions like 2(e)(iii) are satisfied, refund may be claimed, subject to Customs verification and Post Clearance Audit. Tribunal precedent holds that mere processing that does not yield a new article with distinct name, character and use does not preclude refund entitlement.