2003 (5) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bleached drill fabrics totalling 67088.20 L.Mtrs. under their bills of entry Nos. 8363 and 8373, both dated 21-7-1998 which were originally exported in the year 1996-97. The re-imported consignments were used for making dyed fabrics. The appellants availed Modvat credit of duty amounting to Rs. 9,57,743/- which was paid at the time of clearing the re-imported consignments from Customs. The lower .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder Serial No. 1(d) as these were originally exported under bond without payment of Central Excise duty. The amount of duty indicated under Column 3 of the Table against serial No. 1(d) is the amount of Central Excise duty not paid. In other words, on re-importation, the amount of duty which is payable is equal to the Central Excise duty. The Notification No. 94/96, dated 16-12-1996 is a combined .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... basic customs duty in the bills of entry because the combined exemption notification lacks clarity in this regard, cannot be held against the appellant's claim to Modvat credit. Even otherwise, the scheme of the notification is very clear that goods produced in India which are re-imported after initial export are not to pay any basic customs duty and special customs duty but only the Central Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X