2005 (8) TMI 537

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..... dent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Revenue is aggrieved with the Commissioner (Appeals) s order No. 295/2003-Cus., dated 15-7-2003. The respondents are manufacturers of Spark Plugs. They exported 6,60,000 Nos. of Spark Plugs to M/s. Robert Bosch, West Germany as spare parts for petrol and kerosene engines vide shipping bill Nos. 4043, dated 6-12-1991; 4431, dated 30- .....

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..... upheld their claim which is under challenge in this appeal. 2. The learned SDR submits that this very issue was taken before the Apex Court in the case of Gaurav Distributors (P) Ltd. v. CC, New Delhi - 2004 (170) E.L.T. 513 (S.C.) and the Apex Court, in an identical situation, has held that goods exported under an Excise bond on re-importation were liable to pay Customs duty at the same rate to .....

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