2011 (10) TMI 211

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....acturing agricultural tractors and parts. They filed a Bill of Entry No.7771085 dated 29.11.2008 for clearance of 216 numbers of returnable racks and claimed benefit under Notification No. 52/2003-Cus dated 31.03.2003. The returnable racks were used as packing material for the export of tractors and have been re-imported for re-use. Though at the time of re-importation, the said goods were not specified  in the Letter of Intent issued by the Development Commissioner for duty free import, vide addendum No. dated 24.02.2009  they got the items incorporated in the list of goods as eligible for duty free import.  However, the learned lower appellate authority did not grant the benefit of Notification No. 52/2003 on the ground tha....

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....tractors on which tractors were exported ' packing material of durable nature'. As per the above, the DGFT have very clearly allowed the re-import of returnable racks etc. The learned Counsel further submits that once the DGFT issues a licence, the Customs department cannot disallow it and placed reliance on GE India Tech. Centre Pvt. Ltd. vs. Commissioner of Customs (Appeals) Bangalore - 2006 (198) ELT 266 (Tri. Bang), CCE & C vs. Asian Peroxides Ltd. - 2008 (225) ELT 372 (Tri. - Bang.),  C.C (AIR), Chennai vs. Harmony Musical Industrial (MDS) Pvt. Ltd. - 2006 (202) ELT 117 (Tri. Chennai),  Vista Pharmaceuticals Ltd. vs. C.C. Hyderabad -2007 (209) ELT 379 (Tri. Bang.) and  Kar Mobiles Ltd. vs. C.C. Bangalore - 2006 (206) ELT....