https://www.taxtmi.com/caselaws?id=348752 Refund of special additional duty under Notification No. 102/2007-Cus was treated as available where the resale invoice described the goods as 2.0mm mirror and the bill of entry described them as 1.8mm mirror, because the goods were otherwise identified as the imported goods and the thickness variation fell within accepted trade and BIS tolerance limits. On that basis, there was no material discrepancy showing that the resold goods were different from the imported goods. The analysis also noted that credit of the additional customs duty under section 3(5) of the Customs Tariff Act, 1975 was not admissible, supporting refund eligibility under the notification. en-us Mon, 18 Sep 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348752 Refund of special additional duty under Notification No. 102/2007-Cus was treated as available where the resale invoice described the goods as 2.0mm mirror and the bill of entry described them as 1.8mm mirror, because the goods were otherwise identified as the imported goods and the thickness variation fell within accepted trade and BIS tolerance limits. On that basis, there was no material discrepancy showing that the resold goods were different from the imported goods. The analysis also noted that credit of the additional customs duty under section 3(5) of the Customs Tariff Act, 1975 was not admissible, supporting refund eligibility under the notification. Case-Laws Customs Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348752