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TMI Blog2013 (9) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... the EPCG authorization does not cover goods classifiable under CTH 7309 the benefit under the EPCG scheme cannot be extended to the goods - the goods under import consist of galvanized sheets, nut bolts, angles and frames of GI sheet and there was no electrical or mechanical or thermal equipment in the cargo. By assembly of these items, only a storage bin can be made - CTH 84371000 under which the goods had been sought to be classified covers “machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables - the entry which provided the most specific description should be preferred over a heading giving a general description. The import item cannot be considered as capital goods the question of its coverage under Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrical or mechanical or thermal equipment in the cargo. The catalogues for the goods indicated that the goods under import were large bins, also known as silos, used for storage of grains and the goods were not capable of performing any of the functions of cleaning, sorting or grading. In the meanwhile, the goods were allowed provisional clearance on execution of bond and bank guarantee. Thereafter, a show cause notice was issued to the appellant proposing to classify the goods under 73090090 as articles of iron or steel and also to deny the benefit of exemption under the EPCG scheme. The case was adjudicated after observing due procedures and the goods were classified under CTH 7309 and the benefit of notification NO. 103/09-Cus was den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e description of the goods but also the ITC HS code for the product. Therefore, the goods imported under the authorization should satisfy both the conditions, that is, it should satisfy the description and also fall under the ITC HS Code. Otherwise, the specification of the ITC HS Code would be made redundant. From the examination report of the goods under importation, it is evident that the goods are mere storage bins and incapable of undertaking any functions expected of a machinery, appliance or equipment. Therefore, he pleads that the findings of the lower authorities are correct in law and needs to be upheld. 5. We have carefully considered the submissions made by both the sides. 5.1 It would be useful at the juncture to see what i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ores the goods and it cannot work on the gods. CTH 84371000 under which the goods have been sought to be classified covers machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables. In other words, the goods should be a machine that can either clean, sort of grade seed or grain or dried leguminous vegetables. It is an admitted position the goods under import cannot perform any of these functions. Even if one considers the alternate classification under CTH 84368090 as per the amendment to the EPCG authorization, it should be an agricultural machinery performing certain functions. From the product catalogue and the examination report, which are not in dispute, the goods under importation are mere storage bins and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding those required for replacement, modernisation, technological upgradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refrigeration equipment , power generating sets, machine tools, catalysts for initial charge, plus one equipment and instruments for testing, research and development, quality and pollution control. Capital Goods may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in services sector. 5.5 From the definition given above, the capital goods have plant, machinery or equipment or accessories thereto, required for manufacture or produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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