9911796707
TMI Blog2007 (4) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... P.G. Chacko, Member (J)]. There is no representation for the appellants despite notice, nor any request of theirs for adjournment. The respondent is represented by learned SDR. 2. We have examined the records in general and the grounds of appeal in particular. We have also heard learned SDR. The appellants had imported TP liner bore grinding equipment and filed Bill of Entry dated 9-6-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification had exempted goods falling within the First Schedule to the Customs Tariff Act, when re-imported into India, from so much of the duty of Customs leviable thereon as was in excess of the amount indicated in Col. (3) of the Table annexed to the Notification. The TABLE annexed to the Notification along with relevant conditions is as follows : TABLE Sl. No. Description of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, other than those falling under Sl. No. 1, exported for repairs abroad. Duty of customs which would be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred or not), insurance and freight charges, both ways. 3. Goods, other than those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. 2 above. It appears from the records that they had exported a grinding machine for fitment of workhead, high frequency spindle, static frequency converter and air/oil lubricating unit and for re-import of the same after such fitments vide Special Licence No. 2324035/C/XX/34/II/94, dated 25-10-1994 issued by the Controller of Imports and Exports. The question is whether fitment of such fun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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