Broad interpretation of capital goods under customs exemption supports hotel project imports and interim stay relief.

Imported aluminium skylight panels and glass panels intended for a hotel project were considered prima facie capable of falling within Notification No. 110/95-Cus. as capital goods. The Tribunal applied a broad construction of "plant" and noted earlier decisions recognising that goods used as part of a building in hotel-related imports may qualify under the notification. On that basis, it found a prima facie case for the importer and granted full waiver of pre-deposit with stay of recovery.

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Issues: Whether the imported aluminium skylight panels/glass panels, intended for use in a hotel project, were covered by Notification No. 110/95-Cus. as capital goods so as to justify waiver of pre-deposit and stay of recovery.

Analysis: The notification defined capital goods to include plant, machinery, equipment and accessories required for manufacture, specified activities, and rendering services. The Tribunal noted that earlier decisions had taken a broad view of the expression "plant" in the context of hotel-related imports under the same notification, and that goods used as part of a building could fall within that expression. On that basis, the Tribunal found a prima facie case in favour of the appellant for interim relief.

Conclusion: The imports were treated as prima facie eligible for coverage under the notification, and full waiver of pre-deposit with stay of recovery was granted.

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