Home Case Index All Cases Customs Customs + AT Customs - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1198 - AT - CustomsBenefit of N/N. 94/96-Cus - denial on the ground that the goods under import were engine assemblies and not FIPs which were earlier exported - Held that: - the same issue came for decision before the Tribunal in the case of Ford India Private Ltd. v. Commissioner of Customs, Chennai [2008 (4) TMI 108 - CESTAT CHENNAI], where it was held that exemption not admissible to the fuel injection pumps and injectors imported as integral part of Diesel engine assemblies. The matter came to be clarified by the Board vide Circular No. 1/2005, dated 11-1-2005 to the effect that FIPs and injectors exported and re-imported after fitment into engines were not covered by N/N. 94/96-Cus - appeal dismissed - decided against appellant.
|