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Interpretation of Customs Notification No. 97/95 regarding duty exemption for re-imported goods under specific conditions. Analysis: The case involved a dispute regarding the applicability of Customs Notification No. 97/95 concerning the exemption of duty for re-imported goods under specific conditions. The appellants had imported 'TP liner bore grinding equipment' and claimed the benefit of the said notification. However, the goods were assessed to duty on merits during clearance, and the duty was paid. Subsequently, the appellants sought a refund of the duty, which was denied by the Deputy Commissioner (Refunds) on the grounds that the benefit of the notification was not available to the goods. The Deputy Commissioner found that the condition for the benefit, i.e., re-importation after repairs abroad of goods exported for such purpose from India, was not satisfied by the appellants, leading to the denial of the benefit. The Commissioner (Appeals) upheld this decision, resulting in the present appeal. The Customs Notification had specific conditions for duty exemption for re-imported goods, as outlined in the Table annexed to the notification. The relevant condition in question was under Sl. No. 2, which exempted goods exported for repairs abroad. The dispute centered around whether fitment of functional units like HF spindle, SF converter, and air/oil lubricating unit to the grinding machine constituted repairs and whether the re-imported goods were the same as the exported ones. The records indicated that the appellants had exported a grinding machine for fitment of these units and re-imported it after such fitments. However, it was determined that what was exported was a grinding machine, while what was re-imported after fitments was a different product. Therefore, it was concluded that the fitment of functional units did not qualify as repairs of the original machine, and the goods imported did not match the exported goods. Consequently, the appellants were deemed ineligible for the exemption under Sl. No. 2 of the Table, and the refund claim was rightfully rejected. The impugned order was upheld, and the appeal was dismissed. In conclusion, the judgment clarified the interpretation of Customs Notification No. 97/95 regarding duty exemption for re-imported goods under specific conditions, emphasizing the requirement for goods to be re-imported in the same condition as exported after repairs abroad. The decision highlighted the importance of meeting the specified criteria outlined in the notification for availing duty exemptions, ultimately leading to the dismissal of the appeal in this case.
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