https://www.taxtmi.com/caselaws?id=361824 The Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing both appeals. It emphasized that the processes undertaken did not change the essential nature of the imported goods. The deeming clause introduced post-11.07.2014 did not preclude the appellant from claiming the refund as per the provisions of Notification No. 102/07-Cus. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361824 The Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing both appeals. It emphasized that the processes undertaken did not change the essential nature of the imported goods. The deeming clause introduced post-11.07.2014 did not preclude the appellant from claiming the refund as per the provisions of Notification No. 102/07-Cus. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361824