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TMI Blog2008 (6) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri N.A. Sayyad, JDR, for the Appellant. Ms. Purnima Singh, for the Respondent. [Order]. - Heard both the sides and perused the records. 2. Revenue is in appeal against the interpretation to para 2.17 of the Foreign Trade Policy, 2004-2009 (in short FTP). The Respondents have import the following items: (i) Used lathe (ii) Used Projection Fixture (iii) Used Drilling Head Lathe (iv) Used pinned Rollers. 3. On examination, they were found to be old and used. Items at Sl. No.(i) and (iii) were complete machine while items at Sl. No. (ii) and (iv) were parts of textile machine. These were found to be not re-conditioned or manufactured. While items at Sl. No. (i) and (iii) were held to be capital goods freely impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Public notice or a Licence/Certificate/ Permission/Authorisation issued in this behalf. Import of second hand capital goods, including refurbished/re-conditioned spares shall be allowed freely". Para 2.33 of the handbook of Procedures (Vol.1) states as under: "Import of second hand capital goods, including refurbished/reconditioned spares shall be allowed freely, subject to conditions for the following categories :- * * * * * The import of refurbished/reconditioned spares will be allowed on production of a Chartered Engineer Certificate that such spares have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Fixture Machine is used to fit the pins on to the roller and ensure/test the accuracy of the pins fitted in the drilled Roller. Hence, it is a capital goods used in the process of manufacturing. Used Pinned Rollers The used Pinned roller have been sent by the company collaborators as samples to be used as reference during the training and to be used proto type for manufacture of new pinned rollers. Hence used in the process of manufacture of new rollers, directly or indirectly." 8. This is not controverted by the Revenue. When read with the definition of capital goods and functional use, it would lead to a conclusion that the import of Used Projection fixture and Used Pinned Rollers in this case would be import of old and used i. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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