1999 (11) TMI 455

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....jected to removal of those defects and thereafter they were re-exported. At the time of reimport, the appellants had claimed duty exemption under the said notification and the same was denied by the Order-in-Original which was upheld by the Order-in-Appeal impugned on the ground that chemicals could not be "repaired but only re-processed". 2. Heard Shri A. Vijayaraghavan, Ld. Consultant for appellants and Shri S. Sankaravadivelu, Ld. D.R. 3. Ld. Consultant submits that the term repair has not been defined in the said notification. In the absence of any such definition in the notification, the term would have to be interpreted with respect to the ordinary meaning thereof in English language dictionaries. Therefore, he submits....

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....in deficiencies and defect, therefore it cannot be said that the said term should be restricted only to mean such restoration with machineries or mechanical items. 4. Ld. D.R. reiterates the orders impugned and submits that in the international trade as well as common parlance, repair is always used in connection with mechanical items and machines, etc. and not with chemicals. He therefore submits that the word repair has been consciously used in this restricted sense in the said notification even though such a definition is not given therein. Furthermore, he submits that the notification is a conditional one and enjoins that the goods once reimported should be repaired within 6 months and re-exported also within that time. The fact....

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.... that the balance of convenience is to be given to the appellants on this respect. Under these circumstances, we hold that the re-import of chemicals for the purpose of improving their quality would be covered by this notification. 6. However, we also find substantial force in the submission of Ld. D.R. that the said notification is a conditional notification and it lays down specifically certain time frame by which after restoration of the quality of the imported products, it should be re-exported i.e. within 6 months. Whether this condition has been fulfilled is not available before us from the records of the case which are silent on this issue. Therefore, we feel in the interest of justice require that the matter be remanded to t....