https://www.taxtmi.com/caselaws?id=235977 Refund of Special Additional Duty under Notification No. 102/07-Cus remained available where imported teak wood logs were only sawn into smaller pieces before sale, because no new product came into existence and the essential identity of the imported goods was unchanged. Mere cutting or sawing of timber into marketable sizes was treated as insufficient to amount to a fundamental transformation, so refund could not be denied on the ground of such processing and the denial was set aside in favour of the assessee. en-us Wed, 05 Jun 2013 00:00:00 +0530 Sat, 10 Aug 2013 21:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235977 Refund of Special Additional Duty under Notification No. 102/07-Cus remained available where imported teak wood logs were only sawn into smaller pieces before sale, because no new product came into existence and the essential identity of the imported goods was unchanged. Mere cutting or sawing of timber into marketable sizes was treated as insufficient to amount to a fundamental transformation, so refund could not be denied on the ground of such processing and the denial was set aside in favour of the assessee. Case-Laws Customs Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235977