Reimported tractor tyres and tubes: exemption hinged on proving they matched earlier exports; denial set aside on evidence.

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....Eligibility for exemption on reimport under the relevant notification turned on whether the reimported tyres and tubes were the same goods earlier exported with tractors in SKD condition. The denial rested on the view that only complete tractors had been exported and hence exemption required reimport of tractors, not parts. The tribunal held the notification requires identity of the goods reimported, not return of the entire SKD consignment; identity was established through examination reports, shipping documents, invoices/packing lists, correspondence evidencing defect returns, and matching markings showing Indian origin and supplier linkage. With no other condition shown to be breached, the denial orders were set aside and the appeal was allowed. - CESTAT....