2018 (9) TMI 1357

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....ent ORDER Per: Shri P Anjani Kumar 1. This is an appeal filed by Department. 2. Briefly stated the facts are the respondent exported 59528 packs of Tacrolimus Capsules in March 2008; they informed the department about re-import of the same due to rejection by the buyer; A procurement certificate was obtained and bill of entry was filed claiming exemption under Notification No.52/2003-Cus dat....

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....side the duty on inputs contained in the finished goods holding that since the duty has been demanded on re-imported goods, the question of seeking duty on the inputs used by them will not arise. An appeal filed by the respondent, this Bench vide decision 2012 (278) ELT 259 (Tri- Mum), has remanded the matter back to the Assistant Commissioner for considering the case of the appellant duty liabili....