1990 (5) TMI 121

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....ent. [Order per : P.C. Jain, Member (T)]. - Question involved in this appeal is whether the machine declared in the Bill of entry as 'semi-automatic winding machine Model TF 2-AP 115 (Sr. No. 128) - (Being returned after repairs incl. spare parts, rebuilding and freight and insurance)' on its importation can be given the benefit of Notification 204/76-Cus., dated 2-8-1976. The said notificat....

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....ion of their export. 2. There is no dispute about satisfaction of conditions (3) and (4) above. According to the department, the other three conditions namely (i) Certificate of DGTD (ii) identification of the goods and (iii) re-importation within one year of date of exportation of the goods abroad for repairs or within such extended period as the Collector of Customs may allow, have not been s....

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....tification can be extended to the appellant. 4. Regarding the condition of reimportation within a period of one year of the date of exportation of the goods for repairs, there is no dispute that reimportation has taken place after one year of exportation of the goods. Learned Consultant for the appellant, however, urges that the Collector should have extended the period on his own because the d....

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....cate that the machine is different from what was exported and originally imported. This number only indicates the capacity of the machine. Learned JDR on the other hand, urges that it is common knowledge that the foreign supplier keep on making small/changes in the models of the same machine and give different series number to the new model. Omission of'115' is not accidental according to him; it ....