Re-import duty exemption requires re-export of the same repaired goods, not substitution with newly manufactured exports.

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....Re-import duty exemption for repairs or reconditioning requires the very re-imported goods to be re-exported after the work. Exporting freshly manufactured goods, even if similar in description or quality, does not meet that condition. Shipping documentation must identify exported goods as the re-imported goods after rework, enabling Customs to verify their identity. Because substituted goods were exported and the shipping bill did not establish identity, the exemption conditions remained unmet; the duty demand, confiscation and penalty were sustained and the appeal dismissed.....