https://www.taxtmi.com/caselaws?id=40968 Re-imported spinnerettes exported for repair retained their identity despite remelting, refining and re-marking, because the export applications, technical certificate and import documents showed that the same goods were returned in the same specification, description and weight. The customs authorities could not ignore the competent certificate or infer loss of identity merely from reprocessing of the worn-out metal. On that basis, the goods were treated as identical to those exported for repair and qualified for exemption under Notification No. 58 of 1961. en-us Sat, 30 Jun 1979 00:00:00 +0530 Tue, 18 May 2010 15:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40968 Re-imported spinnerettes exported for repair retained their identity despite remelting, refining and re-marking, because the export applications, technical certificate and import documents showed that the same goods were returned in the same specification, description and weight. The customs authorities could not ignore the competent certificate or infer loss of identity merely from reprocessing of the worn-out metal. On that basis, the goods were treated as identical to those exported for repair and qualified for exemption under Notification No. 58 of 1961. Case-Laws Customs Sat, 30 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40968