https://www.taxtmi.com/caselaws?id=781644 CESTAT KOL. held that the imported items qualify as "capital goods" under N/N. 104/2009 as amended by N/N. 42/2012, noting the definition's broad scope includes components, spares and parts used in manufacture or service. Reliance on precedent affirmed the goods' status as capital goods, rejecting the Revenue's contention that they were merely spares and negating the extended limitation ground. The appellant was granted benefit under the notifications, the impugned order was set aside and the appeal allowed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781644 CESTAT KOL. held that the imported items qualify as "capital goods" under N/N. 104/2009 as amended by N/N. 42/2012, noting the definition's broad scope includes components, spares and parts used in manufacture or service. Reliance on precedent affirmed the goods' status as capital goods, rejecting the Revenue's contention that they were merely spares and negating the extended limitation ground. The appellant was granted benefit under the notifications, the impugned order was set aside and the appeal allowed. Case-Laws Customs Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781644