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Refund Denied for Special Additional Duty on Imported Coils Not Sold "As Such" Under Notification No.102/2007-Cus.

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....Refund of SAD – sale as such - Notification No.102/2007-Cus – Import of coils -When the deemed sale of the material takes place, the imported goods do not exist as such but what exists is the ‘Proflex Roof’ - refund denied - AT....

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