JUDGMENT

R.C. Lahoti, J.-The appellant is a tea company. In the year 1982 in imprted two decanter machines from Germany. The customs duty, additional duty and the other duties leviable thereon were duly paid. The machines were instaled at the tea factory of the appellant situated at Munnar (kerala). In the year 1992 some parts of the machine requiring such repairs as could not be carried out in India, were sent to Germany after obtaining previous permission of the Government of India. The parts were repaired and thereafter re-imported in July, 1993. The appellant claimed exemption from payment of customs duty under Notification No. 13/81 which was denied by the Assistant Collector of Customs. An appeal preferred by the appellant before the Commissioner of Customs (Appeals) was allowed. The Revenue preferred a further appeal before the CEGAT which has been allowed and the order of the Assistant Collector of Customs restored. Cross appeal preferred by the appellant has been dismissed. Aggrieved by the order of Tribunal, the appellant has filed these appeals under Section 130 E of the Customs act, 1962. The only question arising for decision is whether the appellant is entitled to bene