2004 (1) TMI 600

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.... Arora, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants filed a bill of entry dated 5-8-2000 and claimed the benefit of Notification No. 80/70-Cus. on the ground that the electric pump was imported in lieu of d....

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....ble to the replacement for defective goods which are individual personal property and are not applicable to import by the traders. The Revenue relied upon the decision of the Tribunal in the case of Quality Steel Tubes (P) Ltd., Kanpur v. CCE, Bombay, 1987 (30) E.L.T. 447 to submit that the benefit of this notification is admissible to the goods imported as replacement of individual personal prope....

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....of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) the defective articles were brought into India earlier from places outside India and are private personal properties of the importer." 6. We find that the benefit of Notification will be applicable to the defective articles which were brought in....