https://www.taxtmi.com/caselaws?id=191506 Fuel injection pumps exported and later fitted into diesel engines abroad could not be treated as the same goods on re-import for exemption under Notification No. 94/96-Cus. The exemption applies only where the re-imported goods remain identifiable as the very goods earlier exported. Once the pumps were incorporated into imported engine assemblies, they lost their separate identity and were no longer standalone pumps for purposes of the notification. The explanation concerning remanufacturing or reprocessing did not help, because the imported goods were integrated assemblies rather than the exported goods in their original form. The exemption claim therefore failed. en-us Tue, 14 Jun 2016 00:00:00 +0530 Thu, 06 Apr 2017 10:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191506 Fuel injection pumps exported and later fitted into diesel engines abroad could not be treated as the same goods on re-import for exemption under Notification No. 94/96-Cus. The exemption applies only where the re-imported goods remain identifiable as the very goods earlier exported. Once the pumps were incorporated into imported engine assemblies, they lost their separate identity and were no longer standalone pumps for purposes of the notification. The explanation concerning remanufacturing or reprocessing did not help, because the imported goods were integrated assemblies rather than the exported goods in their original form. The exemption claim therefore failed. Case-Laws Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191506