https://www.taxtmi.com/caselaws?id=124222 Conditional exemption under Notification No. 20/99-Cus. was unavailable because the imported parts of an implantable cardiac pacemaker were defective and were not used for the intended purpose. However, duty liability could not be finally fixed without examining the legal effect of re-export of those defective goods. The lower authorities had not specifically considered whether re-export altered the duty consequence or affected the relief available, so the matter required remand for that limited determination while the denial of exemption was sustained. en-us Fri, 26 Oct 2007 00:00:00 +0530 Wed, 26 Sep 2012 18:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124222 Conditional exemption under Notification No. 20/99-Cus. was unavailable because the imported parts of an implantable cardiac pacemaker were defective and were not used for the intended purpose. However, duty liability could not be finally fixed without examining the legal effect of re-export of those defective goods. The lower authorities had not specifically considered whether re-export altered the duty consequence or affected the relief available, so the matter required remand for that limited determination while the denial of exemption was sustained. Case-Laws Customs Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124222