TMI Blog2016 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification - Decided against the assessee. - C/121/2008 - Final Order No. 40947 / 2016 - Dated:- 14-6-2016 - Shri D. N. Panda, Judicial Member And Shri B. Ravichandran, Technical Member For the Appellant : Shri R. Parthasarathy, Advocate For the Respondent : Shri K. Veerabhadra Reddy, JC (AR) ORDER Per B. Ravichandran Aggrieved by the order dated 18.2.2005 of Commissioner of Customs (Appeals), Chennai, the appellant is before us. 2 The brief facts of the case are that the appellants filed various Bills of Entry for import of Fuel Injection Pumps (FIPs) and claimed exemption in terms of Notification No. 94/96-Cus. available to re-imported goods. The concession was denied on conclusion of proceedings against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ps exported were re-imported though after fitment into engines. Hence he pleaded that the exemption on re-import as available in terms of the above notification is rightly eligible to the appellants. 5. The learned AR contested the appellant s submission. He stated that what is exported is FIPs and what is imported is engine assemblies. He relied on General Interpretative Rule 3(b) and Section Note 4 of Section XVI. The product exported is not the product which was later imported in the same form. The FIPs have lost their identity when they become component of diesel engines. As such, applying the principles of classification, the appellants have no case for concession. 6. We have heard both side and have examined the appeal records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though imported in a condition of having been fitted to engines, should be deemed to be the same as the goods which were exported. It is his submission that only those goods which are reimported after being subjected to remanufacturing or reprocessing through melting, recycling or recasting abroad cannot be deemed to be the same as the goods exported. In the present case, the pumps and injectors were fitted to engines without melting, recycling or recasting and, therefore, according to counsel, they should be deemed to be the same as the goods exported. We find it difficult to be persuaded to accept this argument. We have already extracted the text of the Explanation in an earlier part of this order. The processes of melting, recycling and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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