https://www.taxtmi.com/caselaws?id=764685 CESTAT Hyderabad denied refund of Special Additional Duty on imported raw cashew nuts processed into kernels before sale. The tribunal held that Notification 102/2007-Cus requires strict interpretation and applies only when imported goods are sold "as such" without processing. Since appellant processed raw cashews into kernels, changing their identity, the exemption notification was inapplicable. The tribunal distinguished precedents involving minimal processing and emphasized that notifications must be interpreted strictly, with ambiguities favoring revenue. Appeal dismissed. en-us Wed, 15 Jan 2025 00:00:00 +0530 Thu, 16 Jan 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764685 CESTAT Hyderabad denied refund of Special Additional Duty on imported raw cashew nuts processed into kernels before sale. The tribunal held that Notification 102/2007-Cus requires strict interpretation and applies only when imported goods are sold "as such" without processing. Since appellant processed raw cashews into kernels, changing their identity, the exemption notification was inapplicable. The tribunal distinguished precedents involving minimal processing and emphasized that notifications must be interpreted strictly, with ambiguities favoring revenue. Appeal dismissed. Case-Laws Customs Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764685