2001 (12) TMI 729

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..... ondent. [Order per : Gowri Shankar, Member (T)]. The appellant imported a consignment of 1800 used warp beams which are used for containing the warp yarn in loom and claimed clearance of these goods in terms of Paragraph 15. This provision permits importation of second hand capital goods having minimum residual life of five years of the capital user without a licence. The department was .....

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..... of the various items imported to show that they belonged to a single plant, it cannot be held beyond reasonable doubt that the impugned goods viz. Used Beams, did form part and parcel of a single plant under the project. To claim the benefit of being an accessory, the importer has to satisfy as to accessory of which principal the subject imports are they have failed to do so. 2. Counsel for th .....

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