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        <h1>Tribunal Grants Duty Exemption on Appeal, Emphasizes Substantial Benefits</h1> <h3>M/s. Vaibhav Global Ltd. Versus Commissioner of Customs, Customs Commissionerate, Jaipur</h3> M/s. Vaibhav Global Ltd. Versus Commissioner of Customs, Customs Commissionerate, Jaipur - TMI Issues Involved:1. Eligibility for exemption from duty for re-imported goods despite non-compliance with procedural requirements.2. Whether the re-exported goods qualify as 'manufactured goods' under the exemption notification.Issue-Wise Detailed Analysis:1. Eligibility for Exemption from Duty:The primary issue was whether the appellant was eligible for exemption from duty on re-imported goods despite not following the procedural requirements stipulated in Notification No. 52/2003, as amended by Notification No. 68/2017. The procedure required under Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, involved submitting specific documents and a continuity bond to the customs authorities. The appellant argued that the non-compliance was unintentional and due to the recent introduction of the procedural requirement. The Tribunal observed that the procedural requirements were technical in nature and their non-compliance did not cause any administrative inconvenience or fraud. The Tribunal cited the Supreme Court's distinction between procedural and substantive conditions, emphasizing that non-compliance with technical procedural conditions is condonable. The substantive benefit of duty exemption should not be denied for mere technical non-compliance. Therefore, the Tribunal concluded that the denial of exemption was incorrect and set aside the adjudicating authority's order on this ground.2. Qualification of Re-exported Goods as 'Manufactured Goods':The second issue was whether the goods re-exported by the appellant qualified as 'manufactured goods' under the exemption notification. The appellant contended that the goods were cleaned, unpacked, and repacked before re-export, and this activity amounted to manufacture. The Tribunal referred to Circular No. 489/55/99-CEX, which clarified that the term 'manufacture' includes processes like packing and repacking. The Tribunal also cited previous judgments, including CCE vs. Western Electronics and Bala Handlooms Exports Co. Ltd. vs. Commissioner of C.Ex, Chennai, which held that packing and repacking activities qualify as manufacture for the purpose of extending exemption benefits. The Tribunal found that the appellant's activities of cleaning and repacking met the criteria for manufacture, thereby fulfilling the condition of the exemption notification. Consequently, the adjudicating authority's finding that the goods were not manufactured was deemed erroneous, and the order was set aside on this ground as well.Conclusion:The Tribunal allowed the appeal, setting aside the adjudicating authority's order and granting the appellant the benefit of duty exemption. The Tribunal emphasized that substantial benefits should not be denied due to technical procedural non-compliance and recognized repacking activities as sufficient to qualify goods as manufactured for exemption purposes.

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