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TMI Blog2007 (7) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ort that the conditions for the benefit of the Notification were fulfilled by the appellants. The goods re-imported by them were found to be the same as the one earlier exported by them. The goods were found to be of Indian origin - appeal allowed. - E/572/2000 - 850/2007 - Dated:- 10-7-2007 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri T. Ramesh, Advocate, for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 2. After examining the records, we note that both the lower authorities rejected the refund claim for want of evidence of the identity of the imported goods with reference to the exported goods. The impugned order says that there is no evidence that the goods imported were the same as those exported. The lower appellate authority also has not accepted a xerox copy of the examination repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection and the report thereof would not have been necessitated, had Notification No. 94/96-Cus. not been considered by the authorities. Apparently, the word 'RE-IMPORT' used by the importer as caption for the description of the goods in the Bill of Entry struck the mind of the Customs. Hence the above inspection and report thereof. Nevertheless, it is a fact conceded by the appellants that they di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification. According to this entry, goods originally exported, when re-imported into India, are exempt from payment of so much of the Basic Customs Duty, Additional Customs Duty (CVD) and Special Additional Duty as is in excess of the amount mentioned in the appropriate column of the Table. The amount indicated in the appropriate column, against SI. No. 1(d) is amount of central excise du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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