1999 (11) TMI 63

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.... after obtaining previous permission of the Government of India. The parts were repaired and thereafter re-imported in July, 1993. The appellant claimed exemption from payment of Customs duty under Notification No. 13/81 which was denied by the Assistant Collector of Customs. An appeal preferred by the appellant before the Commissioner of Customs (Appeals) was allowed. The Revenue preferred a further appeal before the CEGAT which has been allowed and the order of the Assistant Collector of Customs restored Cross appeal preferred by the appellant has been dismissed. Aggrieved by the order of Tribunal, the appellant has filed these appeals under Section 130E of the Customs Act, 1962. The only question arising for decision is whether the appel....

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....s conferred by sub-section (1) of Section 25 of the Customs Act, 1962. The Central Government has exempted capital goods, inter alia, when imported into India for the purpose of manufacture of articles for export out of India by 100% EOUs provided that the importer has been granted necessary licence for the import of the goods for the said purpose. This is one of the several conditions that is required to be satisfied. 4.The Import-Export Policy 1992-97, vide para 24, provides that second hand capital goods and any other second hand goods shall not be imported unless permitted by this policy or in accordance with a licence issued in this behalf. Para 25 catalogues (a) to (l) sectors of the industry for which second hand capital goods may....

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....t time in India and does not cover the goods already imported and sent abroad for the purpose of repairs and then re-imported to India. 7.Having heard the learned Counsel for the parties, we are of the opinion that the order of the Tribunal cannot be found fault with. Under Section 20 of the Customs Act, 1962 read with the definition of 'import' as given in clause (23) of Section 2, imported goods would include re-imported goods as well and therefore the goods sent out of India and re-imported would also be liable to payment, of duty in the same manner in which they would have been liable if imported for the first time in India. In the matter of goods sent out for repairs only there is exemption Notification No. 204/76. The benefit there....