https://www.taxtmi.com/caselaws?id=799587 Capital goods intended for use in a warehouse authorised to undertake operations under Section 65 fall within the open-ended warehousing category under Section 61(1)(a) of the Customs Act, 1962. Interest under Section 61(2) applies only to residuary goods under Section 61(1)(c), so the ninety-day interest trigger does not govern those capital goods. Intention is assessed at import and warehousing, rather than by later installation or clearance. Supervening design and layout constraints causing partial non-installation do not change the goods' original intended use. Clearance for home consumption therefore does not attract interest where the goods remained capital goods intended for Section 65 operations. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799587 Capital goods intended for use in a warehouse authorised to undertake operations under Section 65 fall within the open-ended warehousing category under Section 61(1)(a) of the Customs Act, 1962. Interest under Section 61(2) applies only to residuary goods under Section 61(1)(c), so the ninety-day interest trigger does not govern those capital goods. Intention is assessed at import and warehousing, rather than by later installation or clearance. Supervening design and layout constraints causing partial non-installation do not change the goods' original intended use. Clearance for home consumption therefore does not attract interest where the goods remained capital goods intended for Section 65 operations. Case-Laws Customs Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799587