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2005 (2) TMI 172 - CESTAT, CHENNAIExtract: .......at this was substantial compliance with the requirement of proving that the repairs to be done on the goods was not capable of being carried out in India. The respondent s case is supported by the case law cited by learned Consultant. Therefore, we do not see any reason to interfere with the impugned order. 3. In the result, the appeal is rejected.
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