Supreme Court Dismisses Appeal in Customs Duty Exemption Case — No Exemption for Re-imported Machinery Parts. The court found that the exemption under Notification No.13/81 does not apply to goods already imported and sent abroad for repairs....
The dispute involved Tata Tea Ltd., which imported two decanter machines in 1982 and later sent parts for repairs to Germany in 1992. Upon re-importing the repaired parts in 1993, the appellant sought...




