TMI Blog2006 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts of the case are that the appellants herein exported 25.904 Mts of Rayon Tyre Yarn vide Shipping Bill dt. 18-3-1993 to a company in Germany, which was to process it into Single Ply Twisted Cord for making Two Ply Twisted Cord . However, during the course of processing, defects were noted in the form of discoloration of yarn, sticky filament, breakages of yarn etc. and consequently it was agreed between the exporter and the foreign buyer to send the goods back to India. The re-imported goods were subjected to first check examination which revealed that identity of goods remained intact in respect of 18 pallets of exported yarn but in respect of 61 pallets, the identity was not established due to change in the form of the goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntirely; different from the goods re-imported, having different nature and independent identity and usage. The transformation of nylon yarn into tyre cord is not minor and hence the decision of the Hon ble High Court in the case of Assistant Collector of Customs and Ors. v. Bindewasina Prasad - 1974 Tax Law Report 897 relied upon by the appellants to support of their claim that the benefit of Section 20 should not be denied on the sole ground that the goods re-imported are not in the same form of the goods exported, is distinguishable as in that case the Zinc ash exported only underwent the process of refining for conversion into zinc ingots. Further, the issue was not finally decided by the Hon ble Calcutta High Court as the remand order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the contention of the appellants (who had initially exported the precious stones to German company which returned the consignment) that there is an internationally accepted practice of mentioning calibrated size in export invoice, to hold that the minor difference in the size of the stones is not sufficient to hold that the goods cannot be identified as being the same as the export goods. In other words, the German Company did not carry out any process on the precious stone and only returned part of the consignment and the size variation was satisfactorily explained by the exporters in India. 4. In the light of the above discussion, we uphold the finding of the lower appellate authority that the goods imported were not the same as expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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