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2012 (5) TMI 229 - AT - CustomsExemption on Re import - notification no. 94/96-Cus dated 16.12.1996 - held that:- at the time of importation as presented were fully built buses containing fitments such as Air Conditioner, T.V., video, Coffee maker, music system and refrigerator. The goods which were exported were (as declared by the appellant) chassis fitted with engine. Notification 94/96 stipulates that for availing the benefit thereunder , the goods should be the same which were exported. Benefit of said notification would not be available in a case where any goods exported are re-imported after fitment to and assemblage with other goods, abroad cannot be considered to be satisfying the condition under notification 94/96. - Decided against the assessee.
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