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I have the new ipad bought from dubai an an iphone 4 need to repair
You don't. Only Apple would know their reasoning, and they rarely/never comment on such decisions. If you would like to try to contact them, there is a contact us link at the bottom right of this page.
US laws prohibits export of just about any product to Iran, so Apple is legally barred from selling their products there and will be until such time as there are major changes in US policy, not likely to happen in the foreseeable future. If you wish to read up on US sanctions, see:
http://www.treasury.gov/resource-center/sanctions/programs/pages/iran.aspx
Sorry, but you will have to take your iPad back to Dubai to get it serviced.
Regards.

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