2003 (5) TMI 111

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....er (T)]. - The appellants re-imported two consignments of 100% cotton bleached drill fabrics totalling 67088.20 L.Mtrs.  under their bills of entry Nos. 8363 and 8373, both dated 21-7-1998 which were originally exported in the year 1996-97. The re-imported consignments were used for making dyed fabrics. The appellants availed Modvat credit of duty amounting to Rs. 9,57,743/- which was paid at....

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....the Table annexed to the said notification. The impugned goods are covered under Serial No. 1(d) as these were originally exported under bond without payment of Central Excise duty. The amount of duty indicated under Column 3 of the Table against serial No. 1(d) is the amount of Central Excise duty not paid. In other words, on re-importation, the amount of duty which is payable is equal to the Cen....