TMI Blog2016 (6) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... imported after fitment into engines were not covered by N/N. 94/96-Cus - appeal dismissed - decided against appellant. - C/121/2008-DB - Final Order No. 40947/2016 - Dated:- 14-6-2016 - Shri D.N. Panda, Member (J) and B. Ravichandran, Member (T) Shri R. Parthasarathy, Advocate, for the Appellant. Shri K. Veerabhadra Reddy, JC (AR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)] . - 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g abroad. It is a case that FIPs did not undergo any of these processes. The FIPs 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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