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TMI Blog2018 (2) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER Per: Anil Choudhary The appellant, M/s ABG Infralogistics Ltd, is in appeal against Order-in-Original No: 119/2008/CAC/CC(I)/RBT/Gr.VA dated 30/07/2008 passed by the Commissioner of Customs (Imports), Mumbai whereby the appellant had imported 'old and used ballast wagon for demag' held to be liable for confiscation valued at Rs. 2,02,86,653/- with option to redeem on payment of fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy for the period 2004-09. 3. Appellant waived the requirement of show cause notice and appeared for personal hearing and explained that they had got orders from BHEL and that it is a part which is in fact a crawler crane which is used to enhance ranking capacity of the crane. They also explained that it is mostly used directly in the process of service. 4. The learned Commissioner in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termed as capital goods. These machines and equipments can be like ATM machines, vending machines or a crane or a pollution control machine. In the absence of the words 'either directly or indirectly', if any machine is fitted with equipment and the other equipment finally renders service, such machine would not come in the category of capital goods..........." It was further observed that "... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological upgradation or expansion.." Accordingly Learned Counsel prays for allowing the appeal. 7. The facts are not in dispute. The imported spare parts when they are fitted with the crane, enhance the capacity and upgrade the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a second hand spare parts for equipment which enhanced capacity of the existing crane and the same has resulted in modernization or technological upgradation of the existing crane. Accordingly, we find the same was appropriately imported under the provisions of Foreign Trade Policy 2004-09, as is evident from para 9.2 read with para 9.12 of the Policy. 10. Accordingly, we allow the appeal and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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