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2009 (1) TMI 234 - CESTAT, BANGALORE100% EOU – Export of imported goods as such – held that - If the Customs Department had felt that this is not permissible in view of the interpretation taken by them in respect of the Customs and Central Excise Notification, it was open to them to make a reference to either the CBEC or even a dialogue with the Ministry of Commerce to obtain a clarification on the issue. - One wing of the Ministry has permitted the exporters to export the bought out parts, whereas another wing of the Government of India feels that this bought out parts could not have been exported as such and they are liable for Customs/Central Excise duty. - They should not pull in the opposite directions - this process of testing and again repacking also amounts to manufacture in the light of the export policy - The definition of “manufacture” as per Central Excise Act is not applicable in this case. Otherwise, the very purpose of the scheme would be defeated – The benefit of notification no. 52/2003 is available to the appellants.
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