The appellant claimed exemption from payment of customs duty under Notification No.13/81 which was denied by the Assistant Collector of Customs.
The Revenue preferred a further appeal before the CEGAT which has been allowed and the order of the Assistant Collector of Customs restored.
An appeal preferred by the appellant before the Commissioner of Customs Appeals was allowed.
The parts were repaired and thereafter re imported in July, 1993.
The machines were installed at the tea factory of the appellant situated at Munnar Kerala .
In the year 1992 some parts of the machine requiring such repairs as companyld number be carried out in India, were sent to Germany after obtaining previous permission of the Government of India.
Aggrieved by the order of Tribunal, the appellant has filed these appeals under Section 130 E of the Customs Act, 1962.
Cross appeal preferred by the appellant has been dismissed.
C. Lahoti, J. The appellant is a tea companypany.
The customs duty, additional duty and the other duties leviable thereon were duly paid.
In the year 1982 it imported two decanter machines from Germany.
