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Imported goods, found to be defective after import/ not giving desired results after installation/ requiring upgradation or calibration, at times cannot be repaired/ upgraded/ replaced in India due to lack of manufacturer’s service facilities and are thus required to be exported for replacement/ repair/ upgradation to the manufacturer’s/ repairer’s facility and re-imported on a returnable basis. CE Certification is required to establish the need for export and to establish their identity to prevent levy of duplicate import duty on the goods.
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