2001 (12) TMI 729 - AT - Customs

Summary

The appellant imported used warp beams without a license. The department challenged this as the beams were not considered capital goods. The appellant claimed the beams were part of a consignment of knitting machines. The Commissioner did not accept this. The appellant requested a remand to prove the beams were part of a single plant. The appeal was allowed, and the matter was remanded for further examination.