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2007 (11) TMI 140 - CESTAT, BANGALOREImported hard disk drives bearing a label “Factory Re paired” - Revenue proceeded against importer on the ground that there is a restriction in the Exim Policy with regard to the import of PCs/Laptops, which are second hand - these spare parts are actually manufactured by the original equipment manufacturer and sticker “factory repaired” does not mean that these are second hand - Charted Engineer has examined the goods and given the certificate –so confiscation & penalty are set aside
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