https://www.taxtmi.com/caselaws?id=208213 Re-imported rotors sent abroad for repair and reconditioning were treated as goods falling within the scope of renovation or modernisation and were held eligible for assessment under Sl. No. 236 of Notification No. 21/2002-Cus. Unusable scrap generated during the repair process was not regarded as goods imported for renovation or modernisation and was held outside the claimed exemption under Sl. No. 3 of Notification No. 94/96-Cus. The concessional treatment was thus confined to the re-imported rotors, while the exemption claim for the scrap was rejected. en-us Thu, 28 Jan 2010 00:00:00 +0530 Sat, 07 Jan 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208213 Re-imported rotors sent abroad for repair and reconditioning were treated as goods falling within the scope of renovation or modernisation and were held eligible for assessment under Sl. No. 236 of Notification No. 21/2002-Cus. Unusable scrap generated during the repair process was not regarded as goods imported for renovation or modernisation and was held outside the claimed exemption under Sl. No. 3 of Notification No. 94/96-Cus. The concessional treatment was thus confined to the re-imported rotors, while the exemption claim for the scrap was rejected. Case-Laws Customs Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208213