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2008 (7) TMI 164 - CESTAT NEW DELHIBenefit of Notification No. 80/70 was denied - notification provides exemption from payment of duty in respect of the defective articles were brought into India earlier from places outside India and are private personal property of the importer – held that repairs including replacement of the defective parts are to be done free of charge by the manufacturer through his agent or branch in India – hence benefit of this notification is not available - appeal filed by the assessee is dismissed.
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