Imported Food Items Eligible for Duty Relief After Reprocessing Abroad.

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....The CESTAT held that the reimported food items were eligible for the benefit under Notification No. 52/2003-Cus as they underwent reprocessing, which falls within the scope of 'Repair or Reconditioning' under S.No.14(i). Despite being reimported beyond one year from original exportation, the demand of duty was set aside as the proceedings were time-barred, and the appellant had complied with the conditions by furnishing export details and re-exporting the goods within the stipulated period after reprocessing.....