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TMI Blog1999 (9) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Shankar, Member (T). Appeal taken up for disposal with consent of both the sides after waiving deposit. 2. The appellant imported a horizontal drilling system. The goods were provisionally assessed to duty, for the reason that the importer undertook to re-export the goods within three months of the importation. The goods were imported for the purpose of demonstration. The duty that was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it did not have any intention to import the goods for use in India, and the goods were initially had been imported for demonstration purpose. It was contended that the value shown in the invoices for the goods did not represent the correct value, that the machine was manufactured in the year 1990, and the price at time of manufacture had been indicated. The Commissioner accepted the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is contended that the notification will not apply because the goods had not been taken into use after importation, and hence the appellant is entitled to 98% of drawback. It is therefore, prayed that having regard to the circumstances under which the goods were imported, re-export may be permitted. 5. The Departmental Representative contends that this prayer was not made before the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the goods are entitled for a re-export from two years from the payment of duty from the importation thereof. There is a provision for extending the period in each particular case. Sub-section (2) of Section 74 provides for notwithstanding anything contained in sub-section (1), the rates of drawback in that case, the goods which have been used after the importation thereof, shall be such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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