https://www.taxtmi.com/caselaws?id=239836 The dominant issue was whether refund of 4% SAD under Notification No. 102/2007-Cus could be denied on the ground that imported round timber logs were sawn/cut into smaller sizes before domestic sale, allegedly breaching the condition of "subsequent sale of the said goods." The HC held that sawing/cutting did not amount to manufacture and did not bring a new product into existence; the identity of timber remained unchanged, and the cutting was also necessitated by transport restrictions. Since SAD was paid on import, the goods were sold locally, and VAT/sales tax was paid with requisite documentation, the condition was satisfied. The Department's appeals were dismissed and refund upheld. en-us Thu, 07 Jul 2011 00:00:00 +0530 Tue, 23 Dec 2025 14:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239836 The dominant issue was whether refund of 4% SAD under Notification No. 102/2007-Cus could be denied on the ground that imported round timber logs were sawn/cut into smaller sizes before domestic sale, allegedly breaching the condition of "subsequent sale of the said goods." The HC held that sawing/cutting did not amount to manufacture and did not bring a new product into existence; the identity of timber remained unchanged, and the cutting was also necessitated by transport restrictions. Since SAD was paid on import, the goods were sold locally, and VAT/sales tax was paid with requisite documentation, the condition was satisfied. The Department's appeals were dismissed and refund upheld. Case-Laws Customs Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239836