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2019 (9) TMI 81 - AT - Customs100% EOU - re-import for re-processing - benefit of N/N. 52/2003-Cus dt. 31/03/2003 - Department found that the appellant was not entitled to claim duty exemption on re-importation of exported goods since in terms of Sl.No.15 in Annexure-I to Notification No.52/03-Cus dt. 31/03/2003, the goods could have been imported only if the import had taken place before the expiry of one year from the date of export - HELD THAT:- In the present case, the appellant is 100% EOU and they had exported the final product and subsequently the final product was re-imported for carrying out re-processing due to complaint from the foreign buyer and the appellant re-processed the imported goods and finally exported the same which is not in dispute. Further, the Commissioner(Appeals) has not given any findings on this material aspect also. Also, the appellant’s case falls under Sl.No.14 of Annexure-I of Notification No.52/03-Cus dt. 31/03/2003 wherein a period of three years is provided from the date of exportation for repair and reconditioning and the appellant re-exported the goods within this period. Appeal allowed - decided in favor of appellant.
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