https://www.taxtmi.com/caselaws?id=115054 Second-hand photocopiers were treated as capital goods under the Foreign Trade Policy and Handbook of Procedures because they function as equipment used in the service sector and as inputs for rendering services, rather than goods directly satisfying human needs. On that basis, they were not consumer goods. The policy position on second-hand goods was applied to hold that second-hand capital goods are freely importable and do not require a licence. Circulars relied on by the department were held inapplicable because they related to EPCG imports and the actual user condition under that scheme, not to general imports. en-us Wed, 11 May 2005 00:00:00 +0530 Fri, 03 May 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115054 Second-hand photocopiers were treated as capital goods under the Foreign Trade Policy and Handbook of Procedures because they function as equipment used in the service sector and as inputs for rendering services, rather than goods directly satisfying human needs. On that basis, they were not consumer goods. The policy position on second-hand goods was applied to hold that second-hand capital goods are freely importable and do not require a licence. Circulars relied on by the department were held inapplicable because they related to EPCG imports and the actual user condition under that scheme, not to general imports. Case-Laws Customs Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115054