Export Goods Re-imported for Repair Qualify for Duty-Free Under Notification No. 52/2003 for EOUs, No Duties Demanded.

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....Re-import of export goods for repair - failure to export within 6 months - re-import will fall even in the general duty-free import allowed for EOU under notification No. 52/2003. Admittedly, all the conditions for such exemption have been satisfied by the appellant. - no demand - AT....