2017 (9) TMI 1509

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.... which were sold by the respondent, vide invoices and consequently further held that the respondent is entitled to refund under Notification No. 102/2007 CUS. 2. The brief facts are that the respondent is an importer. They imported 1.8mm Aluminium Coated Sheet Glass Mirror vide Bills of Entry dated 08/06/2009, 15/06/2009, and 07/07/2009 and had also paid SAD along with the customs duty. Subsequently, the respondents sold the goods imported with tax invoices and applied for refund of SAD as permissible under Notification No. 102/2007 CUS. On scrutiny of invoices submitted the refund application, it appeared to Revenue that the same are for sale of 2.0mm mirror glass and not for glass of 1.8mm imported vide the Bill of Entry in question in....

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....mm to 2.2mm, considering tolerance. It is further observed that the standard of tolerance is known to all in trade as well as the customers of the respondent who were purchasing the goods. Further observed that the difference of thickness indicated in the invoices and that shown in the Bill of Entry for the imported goods are within the tolerance limit as prescribed by Bureau of Indian Standard. It was concluded that the goods imported by the respondent vide Bills of Entry in question tallies with the description in the tax invoices for resale. Accordingly, the Learned Commissioner (Appeals) held that the appellant is eligible for benefit of refund under the said Notification. 4. The Revenue is in the appeal on the ground that the conten....