https://www.taxtmi.com/caselaws?id=117319 Second-hand capital goods imported for aircraft handling were treated as permissible free imports by an actual user under paragraph 5.4 of the Exim Policy because that specific provision governed over the more general restriction relied on under paragraph 4.1 and the ITC(HS) classification. The equipment was described as second-hand capital goods used in a servicing industry, and the prescribed residual life requirement was satisfied. Applying the rule that a specific provision prevails over a general one, the import was regarded as not requiring a licence, and the departmental challenge failed. en-us Thu, 10 Nov 2005 00:00:00 +0530 Thu, 21 Jun 2012 17:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117319 Second-hand capital goods imported for aircraft handling were treated as permissible free imports by an actual user under paragraph 5.4 of the Exim Policy because that specific provision governed over the more general restriction relied on under paragraph 4.1 and the ITC(HS) classification. The equipment was described as second-hand capital goods used in a servicing industry, and the prescribed residual life requirement was satisfied. Applying the rule that a specific provision prevails over a general one, the import was regarded as not requiring a licence, and the departmental challenge failed. Case-Laws Customs Thu, 10 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117319