https://www.taxtmi.com/caselaws?id=353645 Refund of Special Additional Duty was admissible where imported bitumen was described as "Bitumen grade 60/70" in some bills of entry and as "Bitumen VG-30" in some sales invoices, because the two descriptions referred to the same product by equivalent trade grades. The variation in nomenclature was treated as immaterial after the record showed matching invoice-wise details and explanatory material that BIS had shifted bitumen grading from penetration basis to viscosity basis. On that basis, the identity of the imported and sold goods was accepted and the objection based on description alone failed, leaving the notification conditions satisfied. en-us Thu, 02 Nov 2017 00:00:00 +0530 Fri, 01 Mar 2019 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353645 Refund of Special Additional Duty was admissible where imported bitumen was described as "Bitumen grade 60/70" in some bills of entry and as "Bitumen VG-30" in some sales invoices, because the two descriptions referred to the same product by equivalent trade grades. The variation in nomenclature was treated as immaterial after the record showed matching invoice-wise details and explanatory material that BIS had shifted bitumen grading from penetration basis to viscosity basis. On that basis, the identity of the imported and sold goods was accepted and the objection based on description alone failed, leaving the notification conditions satisfied. Case-Laws Customs Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353645