https://www.taxtmi.com/caselaws?id=45305 The Supreme Court held that goods sent out of India for repairs and re-imported would be liable to duty as if imported for the first time. The appellant did not meet the conditions under Notification No. 13/81 as the goods did not require a license for import, a prerequisite for the exemption. The Court emphasized that the machinery parts exported and re-imported were not covered under the Policy's concessions, as they were already installed machinery parts. Therefore, the appellant was not entitled to the benefits under Notification No. 13/81 and the appeals were dismissed. en-us Thu, 25 Nov 1999 00:00:00 +0530 Tue, 01 Jul 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45305 The Supreme Court held that goods sent out of India for repairs and re-imported would be liable to duty as if imported for the first time. The appellant did not meet the conditions under Notification No. 13/81 as the goods did not require a license for import, a prerequisite for the exemption. The Court emphasized that the machinery parts exported and re-imported were not covered under the Policy's concessions, as they were already installed machinery parts. Therefore, the appellant was not entitled to the benefits under Notification No. 13/81 and the appeals were dismissed. Case-Laws Customs Thu, 25 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45305