https://www.taxtmi.com/caselaws?id=74359 Exemption under Notification No. 80/70-Cus. was available only where the original defective articles were private personal property, the replacement was imported within the warranty period, the foreign manufacturer supplied it free of charge under warranty practice, and the repair or replacement was effected free through the manufacturer's agent or branch in India. Those mandatory conditions were not met because the goods were not private personal property and the replacement came directly from the foreign supplier rather than through an Indian agent or branch. The refund or exemption claim therefore failed, and the appeal was dismissed. en-us Thu, 05 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74359 Exemption under Notification No. 80/70-Cus. was available only where the original defective articles were private personal property, the replacement was imported within the warranty period, the foreign manufacturer supplied it free of charge under warranty practice, and the repair or replacement was effected free through the manufacturer's agent or branch in India. Those mandatory conditions were not met because the goods were not private personal property and the replacement came directly from the foreign supplier rather than through an Indian agent or branch. The refund or exemption claim therefore failed, and the appeal was dismissed. Case-Laws Customs Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74359