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TMI Blog2018 (6) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate that such spares have at least 80% residual life of original spare. No such certificate from Chartered Engineer is appearing on record. The goods were imported in contravention of the FTP policy and liable for confiscation and the appellants are liable for Penalty - however, the quantum of redemption fine and penalty reduced. Appeal allowed in part. - Appeal No. C/177/2009 - A/86495/2018 - Dated:- 23-5-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri M.K. Mall, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The brief facts of the case are that the appellant filed two Bills of Entry No. 755982 dated 28.03.2007 and 770467 dated31.05.2007for clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84137091 and the Bills of Entries have been finally assesed. Further the term Capital goods have been defined under Rule 2(a) of the Cenvat Credit Rules,2004 and accordingly all goods falling under chapter 84 as well as components, spares and accessories of the goods falling under chapter 84 are capital goods. Further Para 9.12 of the FTP 2004-09 defines capital goods accordingly machinery or accessories required for providing service would be termed as capital goods. In the present case imported goods are meant for dredger Gemini which would be used for providing dredging service which is taxable. Further in terms of Para 2.17 of the policy read with Para 2.33 of and Book of Procedures, it become clear that even second hand /old /used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The Bills of Entries were filed by the appellants for the goods booster pump and spares / parts. There is no dispute as regards import of old and used spares. As per Para 2.17 of FTP all second hand goods, except second hand capital goods, shall be restricted for imports. Further, as per Para 2.33 of HOP import of second hand capital goods, shall be allowed on on production of a Chartered Engineers Certificate that such spares have at least 80% residual life of original spare. No such certificate from Chartered Engineer is appearing on record. Further some other goods like oil and container were not declared by the appellants. As such we are of the view that the goods were imported in contravention of the FTP policy and liable for confis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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