TMI Blog2011 (8) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... oods re-imported into India - Therefore, no merit in the submission of the assessees that reference to Rule 13 of the Central Excise Rules, 1944 in Notification No.263/79 is merely for procedural compliance and that for all other practical purposes, goods are exempt from payment of central excise duty subject to the condition that the goods are meant for exhibition, trade fair etc.- The submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The demand of customs duty of Rs.1,46,616/- on the ground that, since the assessees exported goods under bond without payment of duty in terms of Notification No.263/79-CE dt. 22.9.79, they were covered by Sl.No.1 (d) of the Table to Notification No.94/96-Cus covering re-import of goods exported inter alia under bond, is under challenge in the present appeal. 2. We have heard both sides. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) - - (b) - - (c) - - (d) under bond without payment of Central excise duty. Amount of Central excise duty not paid (e) - - and not under Sl.No.3 of the Table which covers goods other than those falling under Sl.Nos.1 2, attracting Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to double demand and cannot be sustained. This factual position requires verification. We also hold that the benefit of MODVAT credit of duty paid on inputs used in the manufacture of re-imported goods would be admissible subject to assessees# establishing duty paid nature of such goods. 4. The appeal is thus disposed of as above. (Pronounced in court on 11.8.2011) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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