https://www.taxtmi.com/circulars?id=2444 Import of second hand capital goods is freely importable and not subject to the restriction on remanufactured goods; customs requiring a specific licence for second hand capital goods is incorrect. Customs may accept an importer's declaration at clearance stating the goods are second hand and not remanufactured, enabling clearance under the free category. en-us Thu, 20 Apr 2006 00:00:00 +0530 Thu, 26 Feb 2009 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2444 Import of second hand capital goods is freely importable and not subject to the restriction on remanufactured goods; customs requiring a specific licence for second hand capital goods is incorrect. Customs may accept an importer's declaration at clearance stating the goods are second hand and not remanufactured, enabling clearance under the free category. Circulars DGFT Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2444