1993 (10) TMI 87

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....e Government of India, the petitioner applied to be recognised as 100% Export Oriented Units (hereinafter called EOU) and they were recognised by an order dated Nil/June, 1992. The said recognition enables the petitioner to get exemption from payment of Customs duty and Additional duty in respect of their imports to the tune of 300 lakhs rupees. But it must be noticed here that the two Decanter machines were imported prior to the said recognition. However, after the said recognition in June, 1992, the said two Decanter machines developed certain functional difficulties. The repairs could not be undertaken in India and the petitioners sought for permission from the Director General of Technical Development to send back the machines to the ma....

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....or the espondents has opted to argue the matter on the basis of the available records, without filing a counter-affidavit. According to the respondents, the stand taken in the endorsement is perfectly valid and in accordance with law. Mr. C.A. Sundaram lays emphasis on the fact that the machines (two Decanters) were imported in the year 1982 long before the introduction of EOU Scheme and long before the petitioner was registered as an EOU in June, 1992. At the time of the application for seeking permission to export machines for the purpose of repairs and to have the same re-imported into India, the petitioner was only contemplating the benefit of the Notification 159 [iii] issued under Section 25(1) of the Customs Act. Even when the goods ....

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.... EOU but no concession in duties and taxes would be available under the scheme for plant, machinery and equipment already installed." The emphasis is on the words that no concession in duties would be available under the scheme for plant, machinery and equipment already installed. If the goods are taken as the import of second-hand goods. Clause 24 and 26 of the Export and Import Policy stand in the way and require a licence. It is not pretended that any such licence was issued. He then refers to the two notifications namely, 159 and 127. In fact, the only question is whether which of the said notifications apply to the instant case. There is no difficulty for the petitioner to claim exemption under the General Exemption Notification 159....