Page 233 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] AUROBINDO PHARMA LTD. v. COMMISSIONER OF CUSTOMS, HYDERABAD 623

3. Heard both sides and perused the records.
4. It is submitted in the appeal of the appellant that the only condition
to avail the benefit of Entry No. 14 of Annexure-I of the Notification No.
52/2003-Cus. is that the goods must be re-imported within three years from the
date of exportation for repair or reconditioning, which means restoring the goods
into good condition which is what they were doing by repacking. Therefore, they
were wrongly denied the exemption by the adjudicating authority. The appellant
relied upon the decision of CEGAT, New Delhi in the case of Commissioner of
Central Excise, Meerut v. Samtel Color Limited [2001 (135) E.L.T. 288 (Tri. - Del.)]
and has also laid emphasis on the Notification No. 158/95-Cus., dated 14-11-
1995.
5. Per contra, Ld. DR has argued that repacking of the impugned goods
i.e. pharmaceuticals cannot be called as repair or reconditioning, hence appellant
was not entitled for the exemption benefit out of the said notification. Ld. DR has
laid the emphasis on the definition/dictionary meaning ‘Repair’ and ‘re-
conditioning’ to impress upon that the both these activities are completely differ-
ent from repacking.
6. After examining the rival contentions of both the parties and perusal
of the records, we are of the opinion that key question is whether the activity of
repacking of pharmaceuticals can be called as repair or reconditioning. The Noti-
fication No. 52/2003 nowhere defined the word ‘repair’ or ‘reconditioning’.
Hence, we have to rely upon the Dictionary meaning of these words. The term
‘repair’ are given the following meanings in standard dictionary as detailed be-
low :
“The term ‘repair’ is given the following meanings or definitions in the
standard dictionaries.
REPAIR
1. “to restore (a composite thing, structure etc.) to good 1. condition by
renewal or replacement of decayed or damaged parts or by refixing what
has given way; to mend”
2. “to renew, renovate (something or part) to restore to a fresh 2. or sound
condition by making up in some way for previous loss, wastage, decay or
exhaustion”
(THE OXFORD ENGLISH DICTIONARY, OXFORD UNIVERSITY
PRESS, UK)
3. “to restore to a sound or good state after decay, injury, 3. dilapidation
or partial destruction”
(NEW WEBSTER’S DICTIONARY OF THE ENGLISH LANGUAGE,
DELAIR PUBLISHING CO., USA)
4. “to restore to a good or sound condition after decay or damage; mend”
5. “to restore or renew by any process or making good, strengthening
etc.”
(THE RANDOM HOUSE DICTIONARY OF THE ENGLISH
LANGUAGE USA.)
6. “to put back in good condition 6. after damage, decay etc.; mend”
(WEBSTER’S NEW WORLD DICTIONARY, USA)

EXCISE LAW TIMES  15th May 2020  233