https://www.taxtmi.com/caselaws?id=796558 Plant-related items, including parts, spares and accessories used for manufacturing-facility modernisation and expansion, fall within the broad definition of capital goods under Notification No. 104/2009-Cus. where they have the required manufacturing nexus. The notification covers plant, machinery, equipment and accessories required directly or indirectly for manufacture, including replacement, modernisation, technological upgradation and expansion. The restriction on components, spares and parts applies only where they relate to capital goods imported earlier; it does not limit imports of capital goods, including accessories, not previously imported. Accordingly, the described imports qualify for the exemption and the duty demand, interest and penalty are unsustainable. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796558 Plant-related items, including parts, spares and accessories used for manufacturing-facility modernisation and expansion, fall within the broad definition of capital goods under Notification No. 104/2009-Cus. where they have the required manufacturing nexus. The notification covers plant, machinery, equipment and accessories required directly or indirectly for manufacture, including replacement, modernisation, technological upgradation and expansion. The restriction on components, spares and parts applies only where they relate to capital goods imported earlier; it does not limit imports of capital goods, including accessories, not previously imported. Accordingly, the described imports qualify for the exemption and the duty demand, interest and penalty are unsustainable. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796558