https://www.taxtmi.com/forum/issue?id=4811 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. en-us Fri, 12 Oct 2012 14:32:15 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4811 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. Discussion-Forum Customs Fri, 12 Oct 2012 14:32:15 +0530 https://www.taxtmi.com/forum/issue?id=4811