9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... es that they should be articles of foreign origin which are being imported for repairs and return. The appellant s letter dated 22.02.2011 clearly stated that spare parts would be cleared under ex-bond Bill of Entry for being used for repairing the engine which is imported under Notification No.153/1994 and these engines along with the spares are being exported. The observation by the original authority that the above Notification is applicable only to import of goods of foreign origin which themselves were to be repaired and returned after repairs and not for goods imported to be used for carrying out repairs cannot be inferred from the said Notification. As seen from the Notification No.21/2002-Cus., the spare parts imported for repair/re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of this Notification, the appellant could import goods of foreign origin for repairs and export. The Original Authority denied the benefit of the above Notification for spare parts cleared from the bonded warehouse under ex-bond Bill of Entry stating that these spare parts were not meant for being repaired as is the condition of the Notification. The Commissioner (A) upheld the order of the original authority and also rejected the claim of the appellant for alternative remedy in terms of the Notification No.134/1994 dated 22.6.1994 on the ground that the appellant did not comply with the Section of 65 of the Customs Act, 1962. The request for benefit of Notification No.21/2002 was also rejected. 2. The learned counsel on behalf of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repairs. Accordingly, the benefit of Notification to the spare parts admittedly used in the engines which are exported cannot be denied. It is also submitted that initially they were advised to take only Section 58 bond license for storing the goods and only at a later date section 65 bond license was obtained and since the original license is amended to include the in-manufacturing activity as per Section 65, the question of denying the benefit of Notification No.134/1994 Cus. dated 22.06.1994 does not arise. The benefit for alternative exemption is claimed based on the decision of Share Medical care vs. UOI: 2007 (209) ELT 321 (SC) and Shri Hari Chemical Export Ltd. Vs. UOI: 2006 (193) ELT 257 (SC); Unichem Laboratories Ltd. Vs. CCE: 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (A) was also not eligible since during the relevant period, the appellant did not comply with the provisions of Section 65 of the Customs Act, 1962. The Commissioner (A) also denied the benefit of the Notification No.21/2002-Cus. dated 01.03.2002 as they are applicable only for home consumption. 4. Heard both sides. The limited issue to be decided is whether the appellant is eligible for the benefit of Notification No.153/1994 dated 13.07.1994, relevant clauses of which is reproduced below: Notification No.153/1994 dated 13.7.1994 Exemption to goods of foreign origin imported for repairs and return, theatrical equipments including costumes imported by visiting foreign troups, pontoons for speeding loading and unloading of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utes a bond undertaking- (a) to re-export the said goods after repairs within six months of the date of importation or within the aforesaid extended period; (b) to produce the goods before the Assitant Collector of Customs for identification before re-export; (c) to pay the duty if the re-export does not take place within the stipulated period. The Notification exempts goods of foreign origin imported for repairs and return and in the present case, engines are imported for repair and to repair these engines, spare parts are imported and used for repair of engines and they become part and parcel of the engine and thereby they are exported which is not disputed. All the conditions stipulated against the Notification are also being satisfied a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,- (a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; (b) from so much of the additional duty leviable thereon un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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