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2018 (11) TMI 733 - AT - Central ExciseVacation of protest - duty paid under protest for clearance of warranty goods - Held that:- The Department has not disputed that the goods were cleared under warranty replacement - also the department has not disputed that the warranty cost of 2.5% of the factory cost was already included in the original value of the equipment at the time of removal of the original equipment - also, the appellant has not charged any price for the replacement of the goods during the warranty period. In the circular issued by the Department on 30.6.2000, it is also clear that the appellant is not required to pay the excise duty on the goods cleared under warranty/replacement clause. Appeal allowed - decided in favor of appellant.
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