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TMI Blog2011 (11) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... , as such exemption is not available as per the Notification, by which such import has been made. Further Clause 2.35 of Foreign Trade Policy contemplates a situation in general and not when the import or export is covered by a specific notification. As it is held that the assessee could re-export only as per the notification, they cannot rely the general clause relating to Foreign Trade Policy. - Decided in favor of Revenue. - 2870 of 2011 - - - Dated:- 21-11-2011 - MR. JUSTICE D.MURUGESAN, MR. JUSTICE K.K.SASIDHARAN, JJ. For Appellant : Mr.S.Yashwanth, Sr. Panel Counsel For Respondent : Mr.V.Balasubramanian. JUDGMENT D.MURUGESAN, J. The Revenue has filed the above Civil Miscellaneous Appeal, raising the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported certain parts of printing machinery from M/s. Beijing Mitsubishi Heavy Industries Beiren Printing Machinery Co. Ltd., China, for the purpose of undertaking job work. As per the Notification, the respondent/assessee is entitled to exemption from payment of duty for importing those parts. On the ground that due to slow down in economic activities, the supplier did not want further job work to be done by the assessee and asked to return the balance of imported parts. The assessee made a request for re-export of balance of goods received by them. The said request was rejected by the Commissioner of Customs and ultimately it went before the CESTAT at the instance of the assessee. The Tribunal, by placing reliance on the judgment of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the Notification No.93 of 2004, the importer is entitled to re-export only when the materials are found to be defective or unfit for use. The Tribunal, South Zonal Bench at Bangalore had an occasion to consider the Notification No.32 of 1997 dated 01.4.1997 and found that the job work does not involve transfer of ownership of goods, which remains with foreign supplier and such job worker is entitled to re-export the unused goods subject to remittance of 10% of CIF value. This finding was on the basis of the Notification, which empowers such re-export. A similar question came up for consideration before the Tribunal, South Zonal Bench at Chennai, wherein the same Notification No.32 of 1997, Customs dated 01.4.1997 was put forth. In both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , goods imported may be exported in the same or substantially same form, except in case of restricted goods for either import or export. Hence the assessee is entitled to re-export the unutilised goods without payment of duty. We are not inclined to accept the said submission. That Clause contemplates a situation in general and not when the import or export is covered by a specific notification. As we have held that the assessee could re-export only as per the notification, they cannot rely the general clause relating to Foreign Trade Policy. 9. In view of the above, we hold that the importer/assessee is not entitled to the exemption of benefit of the duty in the event of re-exporting the un-utilised goods, as such exemption is not avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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