https://www.taxtmi.com/caselaws?id=31933 Used projection fixtures and used pinned rollers were treated as second-hand capital goods because their functional role was in manufacturing, testing and training, not as restricted parts or spares. On that basis, they were held freely importable under paragraph 2.17 of the Foreign Trade Policy, 2004-2009, and no licence was required. The absence of refurbishment or reconditioning did not make the imports impermissible, and the objection based on the need for a Chartered Engineer certificate was not accepted on the material before the tribunal. The importer's position was upheld and the Revenue's challenge failed. en-us Thu, 05 Jun 2008 00:00:00 +0530 Wed, 31 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31933 Used projection fixtures and used pinned rollers were treated as second-hand capital goods because their functional role was in manufacturing, testing and training, not as restricted parts or spares. On that basis, they were held freely importable under paragraph 2.17 of the Foreign Trade Policy, 2004-2009, and no licence was required. The absence of refurbishment or reconditioning did not make the imports impermissible, and the objection based on the need for a Chartered Engineer certificate was not accepted on the material before the tribunal. The importer's position was upheld and the Revenue's challenge failed. Case-Laws Customs Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31933