https://www.taxtmi.com/caselaws?id=108727 Imported replacement component parts supplied free of charge by the foreign manufacturer under warranty were treated as covered by the customs exemption, because the notification applied to free warranty replacements and no contrary evidence showed the arrangement fell outside established trade practice. The exemption was therefore available. On refund, the unjust enrichment objection could not be finally bypassed merely on the basis of a Chartered Accountant's certificate and supporting material; the evidence had to be re-examined with reference to the earlier tribunal ruling. The refund issue was remitted for fresh consideration on unjust enrichment. en-us Tue, 22 Oct 2002 00:00:00 +0530 Tue, 03 Apr 2012 15:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108727 Imported replacement component parts supplied free of charge by the foreign manufacturer under warranty were treated as covered by the customs exemption, because the notification applied to free warranty replacements and no contrary evidence showed the arrangement fell outside established trade practice. The exemption was therefore available. On refund, the unjust enrichment objection could not be finally bypassed merely on the basis of a Chartered Accountant's certificate and supporting material; the evidence had to be re-examined with reference to the earlier tribunal ruling. The refund issue was remitted for fresh consideration on unjust enrichment. Case-Laws Customs Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108727