2006 (11) TMI 44

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..... duty payable - Appeal No. C/1553/2002 - Final Order No. A/252/2006-WZB/Ah’bad, - Dated:- 16-11-2006 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2.In April, 2000, the appellant manufacturer exported 3800 Insulated Caps and Flanges to Germany. The export goods were cleared from the factory under bond, without payment of excise duty. The goods were brou .....

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..... 3.The original export was under bond. There is no dispute that the import was of the same India manufactured goods. Therefore, identity of the goods is as re-imported goods of Indian manufacture. Upon re-import they are liable to pay duty in terms of Notification No. 94/96. That notification specifically states that duty payable is the duty of excise not paid. Therefore, the appellant's claim for .....

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