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2010 (4) TMI 366 - AT - CustomsEXIM- Notification No. 40/2006-Cus.- Appellants imported bearings and claimed exemption under the Notification No. 40/2006-Cus. In the case of the appellant, the exported products were electric motors and imported materials are bearings. On the ground that the quality, technical characteristics and specifications of the bearings used in the exported motors were not available in detail and therefore it could not be confirmed that the imported bearings were similar to the ones used for the manufacture of motors, exemption was denied. Hence the appellants are in appeal. Held that- moreover, electric motor which were exported product not specified in the list under para 4.55.3, however bearing listed therein which were imported material. Conditions prescribed under para 4.55.3 not applicable. Thus exemption under Notification available.
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