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TMI Blog2008 (7) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... – 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. - C/578/2005 - C/204/2008-(PB), - Dated:- 11-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Written Submission by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit was denied on the ground that the goods imported are not private personal property. The company is also legal person, therefore, the goods in question are personal property of the company, therefore, the benefit of notification was wrongly denied. 3. Ld. SDR appearing on behalf of the Revenue submitted that the issue regarding benefit of this notification is already decided by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty of firm. Further, we find that the repairs including replacement of the defective parts are to be done free of charge by the manufacturer through his agent or branch in India. We find that the Tribunal in the case of Cincinnati Milacron Ltd. (s) while interpreting the provisions of this notification held that benefit of notification in case repair or replacement has not made through his agent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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