https://www.taxtmi.com/caselaws?id=102734 A broad import-policy definition of capital goods can extend to equipment directly or indirectly required for manufacture or production, including machine tools and similar items. On that basis, second-hand tools may be imported without a licence where they fall within the policy definition and no breach of the applicable conditions is shown. A second-hand diesel engine imported as part of a motor car was also treated as permissible for import, because it was intended for standby power in the factory and was not shown to be excluded by the policy. The appellate view allowing clearance of the goods was sustained. en-us Wed, 20 Mar 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102734 A broad import-policy definition of capital goods can extend to equipment directly or indirectly required for manufacture or production, including machine tools and similar items. On that basis, second-hand tools may be imported without a licence where they fall within the policy definition and no breach of the applicable conditions is shown. A second-hand diesel engine imported as part of a motor car was also treated as permissible for import, because it was intended for standby power in the factory and was not shown to be excluded by the policy. The appellate view allowing clearance of the goods was sustained. Case-Laws Customs Wed, 20 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102734