https://www.taxtmi.com/caselaws?id=464739 A 100% EOU was entitled to import used valves where the Foreign Trade Policy's general restriction on second-hand goods did not override the specific in paragraph 6.2(b) allowing an EOU to import all goods required for its approved activities, provided they were not prohibited under the ITC (HS). The Letter of Permission covered valves as raw materials and components, and the Handbook of Procedures treated the EOU's LOP/LOI as authorisation for all purposes. On that basis, the import could not be denied merely because the goods were second-hand, and the demand was unsustainable. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 12 Nov 2025 13:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464739 A 100% EOU was entitled to import used valves where the Foreign Trade Policy's general restriction on second-hand goods did not override the specific in paragraph 6.2(b) allowing an EOU to import all goods required for its approved activities, provided they were not prohibited under the ITC (HS). The Letter of Permission covered valves as raw materials and components, and the Handbook of Procedures treated the EOU's LOP/LOI as authorisation for all purposes. On that basis, the import could not be denied merely because the goods were second-hand, and the demand was unsustainable. Case-Laws Customs Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464739