Re-import exemption under Notification No. 94/96-Cus. denied where exported fuel injection pumps lost identity after fitting into engine assemblies.

Fuel injection pumps exported and later fitted into diesel engines abroad could not be treated as the same goods on re-import for exemption under Notification No. 94/96-Cus. The exemption applies only where the re-imported goods remain identifiable as the very goods earlier exported. Once the pumps were incorporated into imported engine assemblies, they lost their separate identity and were no longer standalone pumps for purposes of the notification. The explanation concerning remanufacturing or reprocessing did not help, because the imported goods were integrated assemblies rather than the exported goods in their original form. The exemption claim therefore failed.

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Issues: Whether fuel injection pumps exported abroad and later fitted into imported engine assemblies could be treated as the same goods for the purpose of exemption under Notification No. 94/96-Cus.

Analysis: The exemption under Notification No. 94/96-Cus. applies only when the re-imported goods are the same as those earlier exported. The Tribunal followed its earlier view that fuel injection pumps, once fitted into diesel engines abroad and imported back as part of engine assemblies, lose their separate identity. The explanation to the notification, dealing with remanufacturing or reprocessing such as melting, recycling or recasting, did not assist the appellant because the imported goods were not the same standalone pumps but integrated engine assemblies. The Board clarification was also noted, but the decision rested independently on the substantive requirement that the re-imported goods must remain identifiable as the exported goods.

Conclusion: The imported engine assemblies were not eligible for exemption under Notification No. 94/96-Cus., and the claim for concession failed.

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