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2009 (2) TMI 167 - CESTAT, AHMEDABADRe export – Re-import - Notification No. 158/95 - According to the notification the goods were required to be re-exported within 6 months of import after necessary process but the appellants could not do so even though extension of time was also granted on their request. Subsequently, the appellants requested for finalization of assessment and converted their claim for the benefit of Notification No. 94/96 dt. 16-12-96 instead of Notification No. 158/95-Cus – held that – the issue has to be referred to Larger Bench for a decision – the question referred to LB is - Whether goods which have been re-imported and cleared availing the benefit of Notification No. 94/96-Cus. have to be held as having suffered additional customs duty leviable under Section 3 of Customs Tariff Act and therefore are leviable to SAD leviable under Section 3A of Customs-Tariff Act or not?
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