TaxTMI 
TaxTMI 
2016 (6) TMI 660
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....e to re-imported goods. The concession was denied on conclusion of proceedings against the appellant by the original authority vide order dated 18.2.2004. On appeal, vide the impugned order, the denial of concession was upheld by the learned Commissioner (Appeals). The present appeal is against this order. 3. The admitted facts of the case are that the appellants originally exported FIPs to France where the said FIPs were fitted on to the diesel engines. The diesel engines were imported into India by the appellant. The appellant claimed benefit of exemption Notification No. 94/96. The said notification allows full exemption when the goods re-imported are the same which were exported. The lower authorities held that the FIPs were originally....
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.... concession. 6. We have heard both side and have examined the appeal records. 7. The point for decision is the correctness of appellant s claim for concession in respect of FIPs for Notification No.94/96-Cus. We find that the same issue came for decision before the Tribunal in the case of Ford India Private Ltd. Vs. Commissioner of Customs, Chennai 2008 (228) ELT 71 (Tri. Chennai). The Tribunal in para 7 held as under:- "7. We have given careful consideration to the submissions. The essential facts are not in dispute. Fuel injection pumps (with injectors) classifiable under SH 8413.81 of the CTA Schedule were exported by M/s. Ford India for fitment to engines abroad. The goods imported by them were not fuel injec....
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....t of the Explanation in an earlier part of this order. The processes of melting, recycling and recasting mentioned in the Explanation are obviously relatable to the exported items only and not to extraneous goods like the engine in the present case. There is no denial of the fact that the pumps and injectors were not melted, recycled or recast into a different product, but these items classified by the appellants themselves under SH 8413.81 and engines classified by them under SH 8408.20 were assembled into a new product classifiable under Heading 87.08. It was this product which was presented for clearance under the subject bills of entry. On these facts, we have no hesitation to hold that, for purposes of Customs Notification No. 94/96 ib....