https://www.taxtmi.com/caselaws?id=771463 Imported items used in glass manufacture were treated as capital goods under the notification and Foreign Trade Policy because the definition was wide and included plant, machinery, equipment and accessories used directly or indirectly in production. Items such as crucible pots, pot rings, abrasive belts, PVA wheels, bevelling cones and refractories were found to perform essential manufacturing functions, so they were not mere spares or parts for the 10% SHIS duty-debit restriction. Once the imports qualified as capital goods, the duty demand could not survive and the related interest, penalty and appropriation of deposited amounts were also set aside. en-us Thu, 24 Apr 2025 00:00:00 +0530 Mon, 26 May 2025 08:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771463 Imported items used in glass manufacture were treated as capital goods under the notification and Foreign Trade Policy because the definition was wide and included plant, machinery, equipment and accessories used directly or indirectly in production. Items such as crucible pots, pot rings, abrasive belts, PVA wheels, bevelling cones and refractories were found to perform essential manufacturing functions, so they were not mere spares or parts for the 10% SHIS duty-debit restriction. Once the imports qualified as capital goods, the duty demand could not survive and the related interest, penalty and appropriation of deposited amounts were also set aside. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771463