2001 (1) TMI 319

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....th, Advocate, for the Respondent. [Order]. -  The appeal itself is taken up for disposal. 2. The respondent to this appeal re-imported a consignment of dies which it had exported earlier, the buyer abroad having refused to accept it as being defective. 3. The goods were cleared after paying customs duty including additional duty of customs. On receipt of the goods in its....

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....rescribed under the provisions of Rule 173L, to avail which it has been granted permission. The decision of the Tribunal in Orissa Extrusions Ltd. v. CCE - 1998 (104) E.L.T. 42 and M/s. Sigma Paints v. CCE - 1994 (69) E.L.T. 779 are cited in support of the ground that finished goods cannot be inputs. The second decision has to be distinguished on facts, because the Tribunal had found that recondit....