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TMI Blog2009 (9) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of Para 2.17 of the Exim Policy and redemption fine and penalty were imposed. Aggrieved from the same, the respondents preferred an appeal before the Commissioner of Customs, who allowed the appeal holding that the goods are secondhand goods, which do not require any import licence and fine and penalty imposed on the respondents were dropped. Against the said order, the Revenue is in appeal before us. Held that- the impugned goods can be imported as capital goods under Para 2.17 of the Foreign Trade Policy 2004-2009 without licence under Para 2.33 of the Handbook of Procedures 2002-07 and the DGFT Circular No. 16 dated 29-9-2003. Further, we do not find any infirmity in the impugned order, the same is upheld and the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the Foreign Trade Policy 2004-2009. Further, he reiterated the order-in-original. 4. On the other hand, Shri Mayur Shroff, the ld. Advocate for the respondent submits that the respondent has imported secondhand capital goods and as per para 2.17 of the Exim Policy, the import of secondhand capital goods including refurbished, reconditioned spares shall be allowed freely and again the Handbook of Procedures (Vol.1) 2004-2009 Para 2.33 also says that import of secondhand capital goods including refurbished, reconditioned spare shall be allowed freely subject to the conditions for the following categories and he further submits that the reference of the Chapter 9 of the Foreign Trade Policy are not applicable to the case of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in the matter of classification of any item in the ITC (HS) or in the Handbook, the said question or doubt shall be referred to the DGFT, whose decision thereon shall be final and binding". 7. He further submitted that the Commissioner (Appeals) has rightly held that the impugned goods are capital goods, which can be freely importable and does not require any import licence. 8. Heard. 9. On careful examination of the submissions made by both the parties, we find that the impugned goods can be imported as capital goods under Para 2.17 of the Foreign Trade Policy 2004-2009 without licence under Para 2.33 of the Handbook of Procedures 2002-07 and the DGFT Circular No. 16 dated 29-9-2003. Further, we do not find any infirmity in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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