TATA TEA LTD. vs THE COMMISSIONER OF CUSTOMS, CHENNAI

The Supreme Court examined the applicability of Notification No. 13/81 under the Customs Act, 1962, regarding the exemption of customs duty for re-imported capital goods by a 100% export-oriented unit (EOU). The Court held that the appellant, a tea company, was not entitled to the exemption as the re-imported parts did not meet the conditions specified in the Import Export Policy 1992-97, particularly as they did not fall under the permitted categories for second-hand capital goods. Consequently, the appeal was dismissed, affirming the decision of the CEGAT.