2017 (10) TMI 1378 - AT - Customs

Levy of Customs Duty on re-import - goods manufactured by Ordnance Factory was sent abroad for modification - Held that - Record reveals that the goods manufactured by Ordnance Factory is excise duty-free in terms of Notification No. 62/95-CE dated 16.3.1995. Once such is the position of law, the re-importation notification should grant exemption to the re-imported goods - Order of the Authority below passed under misconception of law is liable to be set aside - Appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, setting aside the imposition of customs duty on goods re-imported by Ordnance Factory. The goods were excise duty-free under Notification No. 62/95-CE, thus exempt from customs duty upon re-importation. The appeal was allowed.