https://www.taxtmi.com/caselaws?id=31643 Notification No. 80/70 exempted duty only for defective articles previously brought into India as an individual's private personal property, and only where free repair or replacement was undertaken by the manufacturer through its agent or branch in India. The Tribunal applied its earlier view that the benefit does not extend to goods imported as the property of a firm or company, and that the free-of-charge condition must be satisfied. On that basis, the exemption was held inapplicable to the assessee. en-us Fri, 11 Jul 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31643 Notification No. 80/70 exempted duty only for defective articles previously brought into India as an individual's private personal property, and only where free repair or replacement was undertaken by the manufacturer through its agent or branch in India. The Tribunal applied its earlier view that the benefit does not extend to goods imported as the property of a firm or company, and that the free-of-charge condition must be satisfied. On that basis, the exemption was held inapplicable to the assessee. Case-Laws Customs Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31643