https://www.taxtmi.com/caselaws?id=4484 Chandeliers and light fittings imported by a hotel under the EPCG scheme were treated as capital goods eligible for exemption under Customs Notifications No. 28/97-Cus. and No. 29/97-Cus. The notifications were read in light of hotel industry requirements, and lighting equipment was specifically listed in the annexure to Notification No. 29/97-Cus. Because the imported items were covered by the EPCG licences and were equipment or accessories required for rendering hotel services, the denial of exemption was found unsustainable. The assessee was therefore entitled to the benefit of both notifications. en-us Mon, 28 Jan 2008 00:00:00 +0530 Wed, 09 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4484 Chandeliers and light fittings imported by a hotel under the EPCG scheme were treated as capital goods eligible for exemption under Customs Notifications No. 28/97-Cus. and No. 29/97-Cus. The notifications were read in light of hotel industry requirements, and lighting equipment was specifically listed in the annexure to Notification No. 29/97-Cus. Because the imported items were covered by the EPCG licences and were equipment or accessories required for rendering hotel services, the denial of exemption was found unsustainable. The assessee was therefore entitled to the benefit of both notifications. Case-Laws Customs Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4484