https://www.taxtmi.com/caselaws?id=121318 Concessional re-import relief under Notification No. 97/95 applies only where the goods brought back into India are the same goods earlier exported and the overseas process is genuine repair. On the stated facts, a grinding machine was exported and later returned with additional functional units, including a high frequency spindle, static frequency converter and air/oil lubricating unit; this was treated as more than repair and as a change in the identity of the goods. The refund claim therefore failed because the conditions for exemption on re-import after repairs abroad were not satisfied. en-us Mon, 02 Apr 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121318 Concessional re-import relief under Notification No. 97/95 applies only where the goods brought back into India are the same goods earlier exported and the overseas process is genuine repair. On the stated facts, a grinding machine was exported and later returned with additional functional units, including a high frequency spindle, static frequency converter and air/oil lubricating unit; this was treated as more than repair and as a change in the identity of the goods. The refund claim therefore failed because the conditions for exemption on re-import after repairs abroad were not satisfied. Case-Laws Customs Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121318