2017 (11) TMI 1580

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....y the appellants and special additional duty of customs were discharged on the imports.  On clearance of he said goods, they were transported to Kanpur and Delhi and sold on retail basis in the same form in which they were imported i.e., the import and sale were on "AS IT IS" basis on discharge of appropriate value added tax.  Claims were lodged with the jurisdictional Assistant Commissioner of Customs, for refund of SAD under Notification No.102/2007 dated 14.09.2007 with requisite documents like Bills of Entry, TR6 challans, sales invoices, VAT returns, Chartered Accountant certificate and self-declaration.  As part of scrutiny letters were issued to samples buyers to ascertain the nature of gods sold to them who did not re....

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....nbsp; reading of Wikipedia show that Gambier is an extract from the plant leaves of uncaria gambier. Therefore, the Commissioner (Appeals) came to the conclusion that Gambier and Gambier extract are one and the same and booch is grade.  This order of the Commissioner (Appeals) has become final and squarely covers the issue in the present appeals.  He further relied upon the following decisions:-           i.       CC Vs. Posco India Steel Processing Centre                    2014 (299) ELT 263 (Guj.)           ii....