9911796707
TMI Blog1987 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. - The Department of Telecommunication (The District Manager, Railwaypura Telephone Exchange, Ahmedabad) imported certain spare parts by a Bill of Entry Cash No. 12D dated 30-9-1978/3-10-1978. After clearing the goods on payment of duty, the importers applied for refund of customs duty on the ground that the imported goods were replacements for 11 numbers battery cells, suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revision application was filed by the clearing agents, M/s. Vaz Forwarding (P) Ltd., on behalf of the importers. The importers are present before us). This revision application, on statutory transfer to the Tribunal, is now an appeal before us. 4. We heard Shri R.K.P. Hinduja, Divisional Engineer accompanied by Shri M.V. Jha, Junior Engineer. Shri Hinduja explained the facts of the matter and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are exempt from the whole of the duty of customs leviable thereon, to the following conditions, namely :- (i) the defective articles were brought into India earlier from places outside India and are private personal properties of the importers; (ii) the articles or component parts thereof, as the case may be are imported within the warranty period and are supplied free of charge by the foreign m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed cannot be held to be private personal properties. The third condition of the notification is that the replacement should have been done free of charge by the manufacturer through his agent or branch in India. In this case, admittedly, the replacement was done by the foreign supplier directly. In view of this position, we hold that the appellants are not entitled to the refund under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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