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2010 (1) TMI 826 - AT - CustomsExemption under Notification No. 174/66 - appellant exported Rotor with Rotor Heat shield for repairs and re-imported after repairs - Held that:- scrap generated in repair of rotors abroad and under re-import, they are not covered by Sl. No. 3 of the Table to the said Notification as claimed. These are not goods of Sl. No. 1 imported after exports under claim for rebate, under bond, under DEPB or under Drawback. These are ‘Goods, other than those falling under Sl. No. 1, exported for repairs abroad’ of Sl. No. 2 of the Table to the Notification No. 94/96. Accordingly, the claim of the appellants in this regard is rejected. The appeal is disposed of.
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