https://www.taxtmi.com/caselaws?id=328951 Fuel injection pumps exported and later incorporated into diesel engine assemblies abroad did not retain the separate identity required for re-importation exemption under Notification No. 94/96-Cus. The exemption applied only to the same goods previously exported, and goods cleared as part of imported engines could not be treated as re-imported pumps. On that basis, the notification condition was not satisfied and the exemption claim was rejected. en-us Tue, 14 Jun 2016 00:00:00 +0530 Sat, 18 Jun 2016 10:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328951 Fuel injection pumps exported and later incorporated into diesel engine assemblies abroad did not retain the separate identity required for re-importation exemption under Notification No. 94/96-Cus. The exemption applied only to the same goods previously exported, and goods cleared as part of imported engines could not be treated as re-imported pumps. On that basis, the notification condition was not satisfied and the exemption claim was rejected. Case-Laws Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328951