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2008 (4) TMI 108 - CESTAT CHENNAIDenial of exemption u/not. 94/96 to certain reimports - Notification exempts goods reimported into India& which are same as exported goods - Revenue plea is that this condition was not satisfied by the appellants inasmuch as the imported goods (engine assemblies) were not the same as the exported goods (fuel injection pumps and injectors) – revenue plea is acceptable – exemption not admissible to the fuel injection pumps and injectors imported as integral part of Diesel engine assemblies
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