https://www.taxtmi.com/caselaws?id=51648 Imported replacement goods were denied exemption under Notification No. 80/70-Cus. because the condition requiring free repair or replacement through the manufacturer's agent or branch in India was not satisfied. The record showed that the manufacturer had no branch or agent in India for carrying out the replacement or repair free of charge, and that factual finding was not rebutted. Exemption notifications are construed strictly, so the claimant must establish clear compliance with every prescribed condition. A plea based on impossibility was rejected because the notification itself made the exemption conditional on the existence of the required arrangement in India. en-us Tue, 29 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51648 Imported replacement goods were denied exemption under Notification No. 80/70-Cus. because the condition requiring free repair or replacement through the manufacturer's agent or branch in India was not satisfied. The record showed that the manufacturer had no branch or agent in India for carrying out the replacement or repair free of charge, and that factual finding was not rebutted. Exemption notifications are construed strictly, so the claimant must establish clear compliance with every prescribed condition. A plea based on impossibility was rejected because the notification itself made the exemption conditional on the existence of the required arrangement in India. Case-Laws Customs Tue, 29 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51648