9911796707
TMI Blog2018 (2) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... rom para 9.2 read with para 9.12 of the Policy. Appeal allowed - decided in favor of appellant. - C/1160/2008 - A/85052/2018 - Dated:- 4-1-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Chirag Shetty, Advocate for the appellant Shri Chatru Singh, Assistant Commissioner (AR) for the respondent 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 ₹ 2,02,86,653/- with option to redeem on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be a machine which will become a part of the plant which plant will produce the goods. Therefore, in part (a) of the definition, the clause either directly or indirectly has been used. For the capital goods if required for manufacture of goods this requirement can be direct or indirect. For the second type of capital goods covered under part (b) of the definition, interestingly, this clause either directly or indirectly is absent. So only that machinery or equipment which is required to render services directly can be 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 machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have further placed reliance on the Notification No. 18-Customs dated 23rd January 1963 which is under Section 156 of the Act that provides Accessories and spare parts and maintenance or repairing implements for, any article, when imported along with that article shall be chargeable at the same rate of duty as that article, if the proper officer is satisfied that in the ordinary course of trade. i. such accessories, parts and implements are compulsorily supplied along with that article; and ii. no separate charge is made for such supply, their price being included in the price of the article. 9. Having considered the rival contentions we are satisfied that the appellant have imported a second hand spare parts for equi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
