2016 (1) TMI 427

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....nt : Shri T Vishwanathan, Adv For the Respondent : Shri D K Sinha, Asstt Commissioner (AR) ORDER Per P K Jain The brief facts of the case are that the appellant imported old moulds required for the manufacture of tyres from M/s. Goodyear Phillippies Inc, Philippines and were cleared on payment of appropriate duty. After receipt of the goods, appellant was not satisfied with the quality....

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....tal goods and in their case it is not the trading but since imported mould were not usable by them, they were forced to sell it back to their original supplier and thus sale in this case is technical in nature. 3. Ld. A.R. reiterates the observations made in the impugned order. 4. We have considered the rival submissions. 5. We find that it is not in dispute that goods were sold and re-ex....