https://www.taxtmi.com/circulars?id=2386 Second hand personal computers and laptops are classified as second hand goods under Para 2.17 of the EXIM Policy, 2002-07 and are not covered by the definition of capital goods in Para 9.10 or Para 2.33 of the Handbook of Procedures. Consequently they are subject to import restrictions for second hand goods and are ineligible for import under the EPCG scheme under Para 5.1, including for service providers. en-us Mon, 29 Sep 2003 00:00:00 +0530 Mon, 02 Mar 2009 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2386 Second hand personal computers and laptops are classified as second hand goods under Para 2.17 of the EXIM Policy, 2002-07 and are not covered by the definition of capital goods in Para 9.10 or Para 2.33 of the Handbook of Procedures. Consequently they are subject to import restrictions for second hand goods and are ineligible for import under the EPCG scheme under Para 5.1, including for service providers. Circulars DGFT Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2386