https://www.taxtmi.com/caselaws?id=239770 Old and used scaffoldings classified under SH 7308 40 00 were treated as equipment for scaffoldings, and the accepted tariff classification supported that characterisation. On that basis, the goods fell within the Foreign Trade Policy treatment of equipment used for rendering services as capital goods, making such secondhand capital goods freely importable. The customs licensing restriction therefore did not apply, and the confiscation and penalties imposed under the Customs Act were held unsustainable and set aside. en-us Wed, 17 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239770 Old and used scaffoldings classified under SH 7308 40 00 were treated as equipment for scaffoldings, and the accepted tariff classification supported that characterisation. On that basis, the goods fell within the Foreign Trade Policy treatment of equipment used for rendering services as capital goods, making such secondhand capital goods freely importable. The customs licensing restriction therefore did not apply, and the confiscation and penalties imposed under the Customs Act were held unsustainable and set aside. Case-Laws Customs Wed, 17 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239770