https://www.taxtmi.com/caselaws?id=87839 The Tribunal upheld the lower authorities' decision, denying the appellants' claim for exemption under Notification No. 204/76-Cus. The imported Winchester Disk Drives (WDD) were found to be brand new and not the ones sent for repairs, leading to the rejection of the exemption. The appeal was dismissed, affirming the imposition of customs duty and a redemption fine. en-us Mon, 10 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87839 The Tribunal upheld the lower authorities' decision, denying the appellants' claim for exemption under Notification No. 204/76-Cus. The imported Winchester Disk Drives (WDD) were found to be brand new and not the ones sent for repairs, leading to the rejection of the exemption. The appeal was dismissed, affirming the imposition of customs duty and a redemption fine. Case-Laws Customs Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87839