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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 ..... d 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 importable under para 2.17 of the FTP, items at Sl. No. (ii) and (iv) were held to be restricted for imports requiring specific import licence, being in nature of old and used second-hand parts of machinery. The lower authority ordered the confiscation of the said goods and imposed a redemption fine of Rs. 50,000/- and a penalty of Rs. 15,000/- exercising the powers under Section 111(d) and 112(a) of Customs Act, 1962. The Commissioner (Appeals) observing that the term ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; * * * * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling lathe machine. Step-III. The drilled roller is then fitted with the pins and the projection of the pins is set accurately by using the Projection Fixture. Functional use of the two second hand machine namely: Used Projection Fixture and Used Pinned Rollers (capital goods) involved the present case. Used Projection fixture The Projection 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 roller ..... X X X X Extracts X X X X X X X X Extracts X X X X
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