https://www.taxtmi.com/caselaws?id=105584 Imported used warp beams were claimed to form part of a single plant and to qualify as capital goods eligible for clearance without a licence. The importer sought an opportunity to file additional material to support the claim that the goods were accessories to earlier imported machinery. As the Department did not oppose remand, the impugned order was set aside and the Commissioner was directed to reconsider the classification issue afresh after examining materials from both sides. en-us Tue, 18 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105584 Imported used warp beams were claimed to form part of a single plant and to qualify as capital goods eligible for clearance without a licence. The importer sought an opportunity to file additional material to support the claim that the goods were accessories to earlier imported machinery. As the Department did not oppose remand, the impugned order was set aside and the Commissioner was directed to reconsider the classification issue afresh after examining materials from both sides. Case-Laws Customs Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105584