https://www.taxtmi.com/caselaws?id=234831 Goods re-imported after repairs were held to fall within "private personal property" for purposes of the exemption notification, because a company is a legal person and its goods can qualify as its private personal property. The Tribunal followed the Bombay High Court view, found no contrary authority produced by the Revenue, and accepted that the notification's conditions were satisfied. On that basis, denial of exemption and the assessment made under the later notification were unsustainable, and the exemption benefit was upheld. en-us Wed, 20 Mar 2013 00:00:00 +0530 Tue, 05 Nov 2013 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234831 Goods re-imported after repairs were held to fall within "private personal property" for purposes of the exemption notification, because a company is a legal person and its goods can qualify as its private personal property. The Tribunal followed the Bombay High Court view, found no contrary authority produced by the Revenue, and accepted that the notification's conditions were satisfied. On that basis, denial of exemption and the assessment made under the later notification were unsustainable, and the exemption benefit was upheld. Case-Laws Customs Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234831