https://www.taxtmi.com/caselaws?id=202791 Re-imported goods were held eligible for exemption under Notification No. 94/96 because the record showed they could be identified as the same chemicals earlier imported, exported and re-imported. The verification process included opening the packages and checking the marks on the drums against the import and export documents, which supported identity of the goods. As the notification conditions were satisfied, the denial of exemption was unsustainable and the assessee was entitled to the benefit of the notification. en-us Tue, 25 Jan 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202791 Re-imported goods were held eligible for exemption under Notification No. 94/96 because the record showed they could be identified as the same chemicals earlier imported, exported and re-imported. The verification process included opening the packages and checking the marks on the drums against the import and export documents, which supported identity of the goods. As the notification conditions were satisfied, the denial of exemption was unsustainable and the assessee was entitled to the benefit of the notification. Case-Laws Customs Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202791