https://www.taxtmi.com/caselaws?id=221855 The Tribunal allowed the appeals in a case involving eligibility for a refund under Notification No. 102/2007-CUS for imported steel items subjected to cutting and slitting processes. It held that the cutting and slitting did not change the identity of the goods, making the appellant eligible for the refund. The Tribunal emphasized interpreting the notification based on the words used and remanded the matter to verify the correlation between the imported and sold goods. The decision highlighted the intention behind the exemption, supporting the appellant's eligibility for the refund. en-us Wed, 13 Jun 2012 00:00:00 +0530 Tue, 02 Apr 2013 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221855 The Tribunal allowed the appeals in a case involving eligibility for a refund under Notification No. 102/2007-CUS for imported steel items subjected to cutting and slitting processes. It held that the cutting and slitting did not change the identity of the goods, making the appellant eligible for the refund. The Tribunal emphasized interpreting the notification based on the words used and remanded the matter to verify the correlation between the imported and sold goods. The decision highlighted the intention behind the exemption, supporting the appellant's eligibility for the refund. Case-Laws Customs Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221855