https://www.taxtmi.com/caselaws?id=360507 The process of cutting imported rough logs into smaller sawn timber did not breach the condition of subsequent sale under Notification No. 102/2007-Customs because the goods retained their commercial identity as timber and no new product came into existence. The reduction in length was done to comply with transportation limits, and the imported goods were later sold in the domestic market with applicable local taxes. On that basis, the notification condition was not violated and refund of SAD remained admissible. en-us Fri, 09 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 08:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360507 The process of cutting imported rough logs into smaller sawn timber did not breach the condition of subsequent sale under Notification No. 102/2007-Customs because the goods retained their commercial identity as timber and no new product came into existence. The reduction in length was done to comply with transportation limits, and the imported goods were later sold in the domestic market with applicable local taxes. On that basis, the notification condition was not violated and refund of SAD remained admissible. Case-Laws Customs Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360507