https://www.taxtmi.com/caselaws?id=94650 The expression "repair" in Customs Notification 131/61 was construed by its ordinary meaning because the notification did not define it or limit it to mechanical goods. On that basis, restoration by removing defects or deficiencies was held capable of extending to defective chemicals, and re-import for improving quality fell within the exemption. The notification was also treated as conditional on re-export within six months after restoration, but the record did not satisfactorily establish compliance with that requirement. The matter was therefore remanded to the original authority for verification of the re-export condition, while the exemption issue was accepted in principle. en-us Fri, 05 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94650 The expression "repair" in Customs Notification 131/61 was construed by its ordinary meaning because the notification did not define it or limit it to mechanical goods. On that basis, restoration by removing defects or deficiencies was held capable of extending to defective chemicals, and re-import for improving quality fell within the exemption. The notification was also treated as conditional on re-export within six months after restoration, but the record did not satisfactorily establish compliance with that requirement. The matter was therefore remanded to the original authority for verification of the re-export condition, while the exemption issue was accepted in principle. Case-Laws Customs Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94650