https://www.taxtmi.com/caselaws?id=213320 Re-import exemption under Notification No. 94/96-Cus was available only when the goods re-imported were the very same goods earlier exported. On the facts, the exported goods were chassis fitted with engines, while the imported goods were fully built buses with additional fitments and accessories. Since customs assessment had to be made on the goods as presented on import, the materially different description and tariff classification meant the condition in the notification was not satisfied. Authorities concerning bus-body manufacture, works contract, or export-sale issues were held irrelevant because they did not govern the exemption condition. The denial of exemption was upheld. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sat, 02 Nov 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213320 Re-import exemption under Notification No. 94/96-Cus was available only when the goods re-imported were the very same goods earlier exported. On the facts, the exported goods were chassis fitted with engines, while the imported goods were fully built buses with additional fitments and accessories. Since customs assessment had to be made on the goods as presented on import, the materially different description and tariff classification meant the condition in the notification was not satisfied. Authorities concerning bus-body manufacture, works contract, or export-sale issues were held irrelevant because they did not govern the exemption condition. The denial of exemption was upheld. Case-Laws Customs Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213320