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TMI Blog1994 (10) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 20 of the Customs Act, 1962 as reimported goods. The goods were originally exported but on rejection by the foreign buyer they were called back by the appellants. The appellants claimed that reimported goods were exempted under Section 20(1)(d) of the Customs Acct, 1962 and duty was even otherwise not chargeable on the goods since the appellants who were working under the Duty Exemption Entitlement (DEEC) Scheme were to re-export the goods. The Assistant Collector by his order dated 26-8-1992 held that the reimported Silk-madeups (Cushion covers) were classifiable under sub-heading 6304.99 of the Schedule to the Customs Tariff Act, 1985 and the goods were chargeable to additional duty in terms of Section 3 of the Customs Tariff Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance without payment of duty in terms of Clause (d) to the proviso to Section 20(1). In support of his contentions he placed reliance upon the following case law : Khandelwal Metal and Engineering Works. v. Union of India - 1985 (20) E.L.T. 222 (S.C.); Pelisetty Somasundaram (P) Ltd. v. Govt. of India - 1984 (17) E.L.T. 306 (Mad.) 3. On behalf of the respondents Shri M.K. Jain, Learned SDR reiterated the findings of the Collector (Appeals). He stated that the goods in question having been exported in terms of the requirements of the Duty Exemption Entitlement Scheme, they have to be deemed as having been exported in bond since no duty was paid on them. He contended that under these circumstances the goods on reimportation were ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records of the case it appears that the goods in question were manufactured by the appellants under the Duty Exemption Entitlement Scheme (DEEC) for the purpose of export out of India. It is seen that Notification No. 44/87-Cus., dated 19-2-1987 which exempt goods imported under the DEEC for the manufacture of products for export out of India subject to certain conditions, inter alia, provides for execution by the importer of a bond with the Customs authorities prior to the clearance of the imported materials binding himself to pay on demand an amount equal to the duty leviable but for the exemption on the imported materials in respect of which the conditions specified in the notification are not complied with. In view of this requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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