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of <h1>Tribunal denies concession for re-imported Fuel Injection Pumps integrated into engine assemblies</h1> The Tribunal upheld the denial of concession under Notification No. 94/96-Cus for re-imported Fuel Injection Pumps (FIPs) fitted into engine assemblies. ... 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 rightly denied to the appellants on the ground of non-fulfilment of one of the substantive conditions stipulated under the first proviso to the Notification - Decided against the assessee. Issues Involved:Claim for concession under Notification No. 94/96-Cus for re-imported Fuel Injection Pumps (FIPs) fitted into engine assemblies.Detailed Analysis:Issue 1: Claim for Concession under Notification No. 94/96-CusThe appellant filed Bills of Entry for importing Fuel Injection Pumps (FIPs) and sought exemption under Notification No. 94/96-Cus for re-imported goods. However, the concession was denied by the original authority and upheld by the Commissioner (Appeals). The main contention was whether the imported engine assemblies, with FIPs fitted, qualified for the exemption as the same goods exported earlier. The appellant argued that despite fitting the FIPs into engines, the FIPs remained the same, and hence, the exemption should apply. On the other hand, the respondent contended that the FIPs exported were not the same as the engine assemblies imported, invoking General Interpretative Rule 3(b) and Section Note 4 of Section XVI to support their argument.Issue 2: Interpretation of Notification and Relevant Legal ProvisionsThe Tribunal referred to a previous case involving similar facts, where it was held that the FIPs exported and the engine assemblies imported were not the same goods due to the integration of FIPs into the engines. The Tribunal emphasized that the exported items were classified under a different heading than the assembled product presented for clearance. The Tribunal rejected the argument that fitting FIPs into engines without additional processing should deem them as the same goods, as the processes mentioned in the Explanation of the Notification were related to the exported items only. The Tribunal concluded that the benefit of the Notification was rightly denied due to the failure to meet the conditions stipulated in the Notification.Issue 3: Impact of Board's CircularThe appellant argued that a circular issued by the Board clarifying the non-coverage of FIPs and injectors re-imported after fitting into engines under Notification 94/96-Cus should apply prospectively. However, the Tribunal's decision was independent of this clarification. The Tribunal affirmed that the denial of concession was correct based on the substantive conditions of the Notification and dismissed the appeal in line with the previous decision and the Board's circular.In conclusion, the Tribunal upheld the denial of concession under Notification No. 94/96-Cus for the re-imported Fuel Injection Pumps fitted into engine assemblies, following the precedent set in a similar case and considering the specific provisions of the Notification and relevant legal interpretations.
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