CC Kandla Versus M/s Hareshwar Saw Mills and others - Customs - CESTAT AHMEDABAD - Tri - Import of timber - Notification No.102/07 - Refund of SCVD paid upon sale of the goods in local market - Whether the respondents fulfilled all the conditions of exemption notification dated 14.9.2007 or not - Held that - whether the conditions are to be satisfied or not, has to be viewed from attending facts and circumstances of the case. The words when imported into India for subsequent sale or the sale of ................................... Customs - Case Laws
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