https://www.taxtmi.com/caselaws?id=252982 Re-imported goods were treated as the same goods earlier exported, with no contrary evidence showing any material difference or substantial change in character. On that factual basis, Notification No. 94/96-C.E. dated 16-12-1996 applied to preserve the goods' exempt status, and re-importation did not create customs duty liability merely because the goods returned to India. The operative effect was that the goods were held not liable to customs duty, with the issue decided in favour of the assessee. en-us Tue, 11 Mar 2014 00:00:00 +0530 Mon, 10 Nov 2014 15:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252982 Re-imported goods were treated as the same goods earlier exported, with no contrary evidence showing any material difference or substantial change in character. On that factual basis, Notification No. 94/96-C.E. dated 16-12-1996 applied to preserve the goods' exempt status, and re-importation did not create customs duty liability merely because the goods returned to India. The operative effect was that the goods were held not liable to customs duty, with the issue decided in favour of the assessee. Case-Laws Customs Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252982