Refund of Special Additional Duty on Processed Cashew Nuts Approved; Same Tariff Heading for Nuts and Kernels. https://www.taxtmi.com/highlights?id=42847 Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel - Refund allowed. en-us Fri, 23 Nov 2018 09:52:10 +0530 Fri, 23 Nov 2018 09:52:10 +0530 TaxTMI RSS Generator Refund of Special Additional Duty on Processed Cashew Nuts Approved; Same Tariff Heading for Nuts and Kernels. https://www.taxtmi.com/highlights?id=42847 Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel - Refund allowed. Highlights Customs Fri, 23 Nov 2018 09:52:10 +0530 https://www.taxtmi.com/highlights?id=42847