Re-imported goods exemption upheld where package markings and export records confirmed the chemicals were the same goods earlier imported.

Re-imported goods were held eligible for exemption under Notification No. 94/96 because the record showed they could be identified as the same chemicals earlier imported, exported and re-imported. The verification process included opening the packages and checking the marks on the drums against the import and export documents, which supported identity of the goods. As the notification conditions were satisfied, the denial of exemption was unsustainable and the assessee was entitled to the benefit of the notification.

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Issues: Whether the re-imported goods were entitled to the benefit of Notification No. 94/96 dated 06.12.1996 on the basis that they were the same goods earlier imported and exported.

Analysis: The denial of the notification benefit rested on the view that the chemicals could not be identified as the same goods earlier imported, exported and re-imported. The verification record showed that the packages were opened and the marks on the drums were checked against the documents, including the export documents. On that basis, there was no adequate ground to hold that the goods were not identifiable as the same goods. The conditions of the notification were therefore satisfied.

Conclusion: The assessee was entitled to the benefit of the notification and the denial of exemption was unsustainable.

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