https://www.taxtmi.com/caselaws?id=275487 Re-imported goods manufactured by an Ordnance Factory were treated as eligible for customs duty exemption because the original manufacture was already excise duty-free under Notification No. 62/95-CE dated 16.3.1995. The analysis states that goods sent abroad for modification and then brought back into India retained the benefit of the exemption attached at the manufacturing stage, so the customs duty demand proceeded on an incorrect basis. On that reasoning, the demand for customs duty was unsustainable and the re-imported goods were entitled to exemption. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 12 Mar 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275487 Re-imported goods manufactured by an Ordnance Factory were treated as eligible for customs duty exemption because the original manufacture was already excise duty-free under Notification No. 62/95-CE dated 16.3.1995. The analysis states that goods sent abroad for modification and then brought back into India retained the benefit of the exemption attached at the manufacturing stage, so the customs duty demand proceeded on an incorrect basis. On that reasoning, the demand for customs duty was unsustainable and the re-imported goods were entitled to exemption. Case-Laws Customs Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275487