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TMI Blog2024 (2) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... pparatus etc. are freely importable irrespective of their size and nature. So also, as per the EPCG scheme, there is no difference as to whether tools are machine tools or hand tools. The order directing for confiscation of the goods and imposition of redemption fine and penalties cannot sustain. In the result, the impugned order is set aside - Appeal allowed. - HON BLE Ms. SULEKHA BEEVI. C.S., MEMBER (JUDICIAL) HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Ms. G. Varshitha, Advocate For the Appellant Mr. Harendra Singh Pal, Assistant Commissioner (A.R) For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI. C.S Brief facts are that the appellant imported used and new hand tools of 324 pieces under Bill of Entry dt. 18.9.2012. The De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the Tribunal in the case of Asia Power Projects Ltd. Vs CC Chennai - 2019 (370) ELT 477 (Tri.-Chennai) was relied by the Ld. Counsel to submit that on identical facts, the Tribunal observed that the goods in the nature of hand tools would fall under the category of equipments, instruments for testing, apparatus, accessories which are included in the definition of Capital Goods as per para 9.12 of FTP. So also, it was noted that as per the EPCG scheme, at para 5.2, the definition of 'capital goods' does not differentiate between machine tools or hand tools. The confiscation of goods was held to be not legal and proper. Ld. Counsel prayed that the appeal may be allowed. 4. Ld. A.R Sri Harendra Singh Pal appeared and argued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant aspect whether the equipments concerned will be used directly or indirectly in the manufacture or production of goods or for rendering services, irrespective of the size of such equipment. It is not the case of the department that in hand tools have no such use. 5.2 In any case, within the same FTP in Chapter 5 relating to import of goods under Export Promotion Capital Goods (EPCG) Scheme all tools and not just machine tools have been included within the scope of capital goods in para 5.2 . So also, in para 6.5.1 in the list of capital goods permitted to be imported / procured from DTA tools have been specifically indicated, without restricting its scope only to machine tools . . .. 5.4 In view of the discussions, conclusions he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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