Replenishment import exemption requires identical technical specifications; tolerance was rejected for mismatched tin plate thickness.

Replenishment imports claimed under Notification No. 159/90-Cus. must match the technical specifications of the materials actually used in the exported goods. The Tribunal found that the imported tin plates were 0.19 mm thick, while the export documents showed different thicknesses, so the goods were not identical in specification to the export inputs. A tolerance-based argument was rejected because there was no evidence that the import order or relevant specifications contemplated marginal variation. On that basis, the tin plates were held ineligible for exemption under the notification.

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Issues: Whether tin plates imported as replenishment material were eligible for exemption under Notification No. 159/90-Cus. when their thickness did not exactly match the specifications of the tin plates actually used in the exported goods, and whether tolerance could be applied to bring them within the notification.

Analysis: The Tribunal applied the principle that replenishment imports under the notification must conform to the same technical specifications as the materials actually used in the manufacture of the exported goods. The imported tin plates were of 0.19 mm thickness, whereas the export documents reflected different thicknesses. On the facts, the imported goods were not identical in specification to the materials used in the export product. The plea based on tolerance was rejected because no evidence showed that the import order itself contemplated such marginal variation within the relevant specifications.

Conclusion: The imported tin plates were not eligible for exemption under Notification No. 159/90-Cus., and the appeal failed on this issue.

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