Import restriction on second hand personal computers: treated as second hand goods and excluded from EPCG eligibility. Second hand personal computers and laptops are classified as second hand goods under Para 2.17 of the EXIM Policy, 2002-07 and are not covered by the definition of capital goods in Para 9.10 or Para 2.33 of the Handbook of Procedures. Consequently they are subject to import restrictions for second hand goods and are ineligible for import under the EPCG scheme under Para 5.1, including for service providers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import restriction on second hand personal computers: treated as second hand goods and excluded from EPCG eligibility.
Second hand personal computers and laptops are classified as second hand goods under Para 2.17 of the EXIM Policy, 2002-07 and are not covered by the definition of capital goods in Para 9.10 or Para 2.33 of the Handbook of Procedures. Consequently they are subject to import restrictions for second hand goods and are ineligible for import under the EPCG scheme under Para 5.1, including for service providers.
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