TaxTMI 
TaxTMI 
2019 (7) TMI 1804
X X X X Extracts X X X X
X X X X Extracts X X X X
.... petitioners are importers of Surgical Gloves and Examination Gloves (in short 'Gloves'). Upon importation of the Gloves in bulk, the same are sterilised, repacked and labeled and marketed thereafter in the domestic market upon payment of Value Added Tax / Central Sales Tax. The Gloves are liable for Customs Duty, Additional Customs Duty (ACD) and Special Additional Duty (SAD), the second, at the rate of 4%. 4. Notification No.102-2007-Customs, dated 14.09.2007, exempts imports from levy of ACD upon satisfaction of all conditions imposed thereunder. One of the conditions imposed is that the importer shall provide evidence of payment of appropriate sales tax in respect of the Gloves sold in the domestic market. According to the peti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ufacture since they had undergone sterilization, repacking and labeling. On this basis, the claims of the petitioner, insofar as they covered the period subsequent to 11.07.2014 were rejected. 7. An objection is raised at the threshold by Mr.Aravindan on the ground of laches. He points out that the date of the impugned order is 29.02.2016 though admittedly issued only on 19.04.2016. The Writ Petition has however been filed only in mid 2019. To this an explanation is offered by the petitioner, to the effect that the petitioner had challenged identical proceedings of the department as before me by way http://www.judis.nic.in of an appeal to the Customs, Excise and Service Tax Appellate Tribunal in respect of the period April 2014- July 2014.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed'. He also points out that the order of the CESTAT dated 16.03.2018 has not been accepted and appeals have been filed before this Court, though belated. Learned counsel for the petitioner confirms in this regard that only one petitioner has received notice from the Registry of the High Court till date. 11. I am of the considered view that the exemption as sought should be considered and extended qua the goods imported. The question that arises is whether the two processes of sterilization and repacking would change the nature of the goods imported such as to render them ineligible for the benefit of the Notification and the refund sought. The relevant portion of Notification No.102/200 is extracted herein:- '.The exemption cont....