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TMI Blog2011 (10) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is directed against order-in-appeal No. GOA/CUS/MP/26/2009 dated 24.04.2009 passed by the Commissioner of Customs (Appeals), Goa. 2. The facts arising for consideration in this case are as follows. 3. M/s. John Deere Equipment Pvt. Ltd. are a 100% EOU manufacturing agricultural tractors and parts. They filed a Bill of Entry No.7771085 dated 29.11.2008 for clearance of 216 numbers of returnable racks and claimed benefit under Notification No. 52/2003-Cus dated 31.03.2003. The returnable racks were used as packing material for the export of tractors and have been re-imported for re-use. Though at the time of re-importation, the said goods were not specified in the Letter of Intent issued by the Development Commissioner for duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority has also observed that as per the Addendum from 24.02.09 to LUT it was very clearly mentioned that the goods to be imported are 're-imported, returnable/racks for carrying tractors-re-imported returnable racks for carrying tractors on which tractors were exported ' packing material of durable nature'. As per the above, the DGFT have very clearly allowed the re-import of returnable racks etc. The learned Counsel further submits that once the DGFT issues a licence, the Customs department cannot disallow it and placed reliance on GE India Tech. Centre Pvt. Ltd. vs. Commissioner of Customs (Appeals) Bangalore - 2006 (198) ELT 266 (Tri. Bang), CCE & C vs. Asian Peroxides Ltd. - 2008 (225) ELT 372 (Tri. - Bang.), C.C (AIR), Chennai vs. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed clearance of the goods without payment of duty. 3. The learned A.R. for the Revenue reiterated the findings of the lower appellate authority. 4. We have carefully considered the rival submissions. 5. In the instant case, the appellant got the addendum incorporated specifying returnable racks as items eligible for duty exemption on 24.02.2009 i.e. before the goods were cleared from the Customs on 22.6.2010. Therefore, in terms of para 2.26 of the EXIM Policy the appellant was rightly entitled for duty exemption. Merely because the appellant did not have the exemption certificate when the Bill of Entry was filed, duty exemption could not have been denied to the appellant when the certificate was produced later. Further EOU is a custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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