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2011 (8) TMI 436 - AT - CustomsDemand of customs duty - Re-import of goods exported - Exported goods under bond without payment of duty in terms of Notification No.263/79-CE dt. 22.9.79 - Provisions of Section 20 of the Customs Act, 1962 which provides for payment of duty on goods re-imported into India - Therefore, no merit in the submission of the assessees that reference to Rule 13 of the Central Excise Rules, 1944 in Notification No.263/79 is merely for procedural compliance and that for all other practical purposes, goods are exempt from payment of central excise duty subject to the condition that the goods are meant for exhibition, trade fair etc.- The submission of the assessees that re-imported goods have been accounted in their stock register, and if they have been cleared from the factory on payment of duty, then the present demand would amount to double demand and cannot be sustained - This factual position requires verification - Also held that the benefit of MODVAT credit of duty paid on inputs used in the manufacture of re-imported goods would be admissible subject to assessees establishing duty paid nature of such goods.
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