2009 (2) TMI 214

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..... it and importing in three consignments. It is not in dispute that the invoice in all the three consignments is a single invoice thereby confirming that the goods imported in all the three consignments represent one machine. - If the three consignments are held to be import of one machine, then the contention of the revenue that the imports represent parts of second-hand capital goods cannot be ac .....

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..... consignments represent one machine. 2. If the three consignments are held to be import of one machine, then the contention of the revenue that the imports represent parts of second-hand capital goods cannot be accepted. In this view of the matter, the finding recorded in the Tribunal in rejecting the contention of the revenue cannot be faulted. The extract of Foreign Trade Policy which is shown .....

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