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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Notification No. 307/92-Cus: 'Capital Goods' Definition Expanded for Importers Under Customs Act, 1962</h1> The Central Government has amended Notification No. 307/92-Cus. concerning the import of capital goods by specified importers under the Customs Act, 1962. Effective from May 20, 1993, the amendment redefines 'capital goods' to include any plant, machinery, equipment, or accessories necessary for the manufacture or production of goods. This definition now encompasses packaging machinery, refrigeration equipment, power generating sets, machine tools, catalysts, and equipment for testing, research, development, quality, and pollution control. Additionally, it includes items used in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, and sericulture.
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