https://www.taxtmi.com/highlights?id=4034 Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule 3(5) has no applicability. - HC en-us Sun, 17 Jun 2012 16:58:12 +0530 Sun, 17 Jun 2012 16:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4034 Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule 3(5) has no applicability. - HC Highlights Central Excise Sun, 17 Jun 2012 16:58:12 +0530 https://www.taxtmi.com/highlights?id=4034