https://www.taxtmi.com/caselaws?id=87495 Policy definition of capital goods under Paragraph 177(2) was read as inclusive of accessories, and an accessory was treated broadly to include a part that contributes to equipment effectiveness. On that basis, precoated thin layer chromatograph plates imported against REP licences were held to fall within the wider policy meaning of capital goods as accessories. The objection that the goods should be tested by common parlance was rejected because the policy definition was more specific and controlling. The appeal was allowed. en-us Thu, 24 Aug 1995 00:00:00 +0530 Tue, 06 Sep 2011 14:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87495 Policy definition of capital goods under Paragraph 177(2) was read as inclusive of accessories, and an accessory was treated broadly to include a part that contributes to equipment effectiveness. On that basis, precoated thin layer chromatograph plates imported against REP licences were held to fall within the wider policy meaning of capital goods as accessories. The objection that the goods should be tested by common parlance was rejected because the policy definition was more specific and controlling. The appeal was allowed. Case-Laws Customs Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87495