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M/s. Marutii Udyog Ltd. Versus Commissioner of Customs, Chennai

Re-Import of Fuel Injection Pumps (FIPs) - claim of exemption in terms of Notification No. 94/96-Cus. - appellants originally exported FIPs to France where the said FIPs were fitted on to the diesel engines. The diesel engines were imported into India by the appellant. - Held that:- for purposes of Customs Notification No. 94/96 ibid, these imports do not merit consideration as reimports of the fuel injection pumps and injectors exported by the party. The benefit of the Notification has been rig .....

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5 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 the appellant by the original authority vide order dated 18.2.2004. On appeal, vide the impugned order, the denial of concession was upheld b .....

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FIPs were originally exported, whereas the imported items are diesel engines, though fitted with FIPS. It was concluded that the benefit of Notification No. 94/96-Cus. cannot be extended to the appellant as the goods under import were engine assemblies and not FIPs which were earlier exported. 4. The learned counsel for the appellant submitted that the FIPs exported were actually re-imported except to the effect that at the time of re-import they are fitted in the engines. He contended that the .....

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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 appellan .....

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. The essential facts are not in dispute. Fuel injection pumps (with injectors) classifiable under SH 8413.81 of the CTA Schedule were exported by M/s. Ford India for fitment to engines abroad. The goods imported by them were not fuel injection pumps (with injectors) but engine assemblies in which the pumps and injectors were in a condition of having been fitted to, or assembled with, the engines. The relevant show-cause notices proposed to deny the benefit of Customs Notification No. 94/96 to t .....

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with reference to the Explanation to the Notification, that the pumps and injectors, 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 e .....

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