2003 (5) TMI 111

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.... 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 the time of clearing the re-imported....

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....n. 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 Central Excise duty. The Notification No. 94....