TMI Blog1987 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... US/76. Among the goods imported, there was a consignment of recuperation fan shafts . When erection was going on towards the end of 1978 it was found that one of the fan shafts was damaged and could not be used. According to the appellants, the damage having been discovered during the warranty period, the exporters offered free repair and the shaft was sent to Germany under proper customs supervision. After repair, the fan shaft was brought to India in the month of December, 1979. The appellants sought clearance of the shaft, duty free, under Notification 324/76. But the customs department did not agree and charged duty on the shaft. However, the benefit of Notification No. 204/Cus. was extended to it. According to this Notification the cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly, Shri Vaish submitted that Notification No. 324/76 did not prescribe that the goods to be eligible to concession contained therein should be imported with the main consignment. According to him, a spare part can also be imported and be eligible to free assessment under the said notification. Alternatively Shri Vaish pleaded that the goods may be given the benefit of project importation under the Heading 84.66-CTA. 4. Shri J. Gopinath, Ld. SDR opposing the arguments submitted that the benefit of notification No. 324/76 cannot be extended to the goods as conditions laid down therein, were not satisfied. He argued that the Notification No. 204/76 did not create a liability on the subject goods but limited the customs duty payable to only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act 1962 whereas import has been defined. But when we are interpreting an exemption notification, we have to take the words in the notification as they are and arrive at the meaning thereof. The word reimportation is known and has been in use for a long time. Section 20 of the Customs Act specifically refers to reimportation (of goods produced or manufactured in India). Therefore, there is a clear meaning to the word reimportation to the effect that reimportation is importation of goods which have been exported from India. The Notification No. 324/76 refers only to importation and does not cover a situation like the present one wherein goods have been exported and have been reimported. 7. The customs have extended the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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