https://www.taxtmi.com/caselaws?id=800199 Special Additional Duty refund under Notification No. 102/2007-Customs requires sale of the imported goods themselves, supported by invoices and VAT payment on those goods. Sterilisation, repacking and relabelling of imported non-sterile latex examination gloves constituted deemed manufacture under the Central Excise Act, particularly where concessional central excise duty was paid on the processed goods. The retail products were therefore manufactured goods rather than imported goods sold as such. Strict construction of the exemption conditions made the refund unavailable. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800199 Special Additional Duty refund under Notification No. 102/2007-Customs requires sale of the imported goods themselves, supported by invoices and VAT payment on those goods. Sterilisation, repacking and relabelling of imported non-sterile latex examination gloves constituted deemed manufacture under the Central Excise Act, particularly where concessional central excise duty was paid on the processed goods. The retail products were therefore manufactured goods rather than imported goods sold as such. Strict construction of the exemption conditions made the refund unavailable. Case-Laws Customs Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800199