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Judgment
Learned Counsel for the appellant says that when the goods went out of India from the premises of the appellant has not enjoyed any benefit under
tax incentive scheme, when re-imported in terms of Notification No. 94/96-CE dated 16.12.96, that shall not be liable to duty.
Ld. DR after verifying the records says that no DEBP benefit was enjoyed by the appellant when export was made and confirms that the goods
imported were the same which were exported.
Revenue relied upon para 20 of CBEC Manual. We are not inclined to agree with Revenue for the reason that same goods which had gone without
suffering duty from exempted area that does not lose character of exempted goods even on re-importation when there was no substantial change to
be dealt differently under law.
In the absence of contrary evidence to show that the goods exported were different from the goods re-imported that cannot be held other wise and
no levy of customs duty can be ordered. Accordingly all three appeals are allowed.
(Dictated & pronounced in the open court)