https://www.taxtmi.com/caselaws?id=407250 The High Court set aside the Tribunal's decision, ruling that sterilization of imported latex gloves does not amount to manufacture. The Court allowed a refund of Special Additional Duty under Notification No.102/2007-Cus, emphasizing that goods must be sold without further processing. It held that the term "subsequently sold" in the notification does not permit additional processes before sale. The Court dismissed writ petitions challenging Customs orders, stating the assessees had failed to pursue the appropriate appeal route in time. The matter was remanded for fresh consideration, refund applications were reinstated, and no costs were imposed. en-us Thu, 29 Apr 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407250 The High Court set aside the Tribunal's decision, ruling that sterilization of imported latex gloves does not amount to manufacture. The Court allowed a refund of Special Additional Duty under Notification No.102/2007-Cus, emphasizing that goods must be sold without further processing. It held that the term "subsequently sold" in the notification does not permit additional processes before sale. The Court dismissed writ petitions challenging Customs orders, stating the assessees had failed to pursue the appropriate appeal route in time. The matter was remanded for fresh consideration, refund applications were reinstated, and no costs were imposed. Case-Laws Customs Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407250