https://www.taxtmi.com/caselaws?id=800867 Refractories imported to re-line blast furnaces fall within the EPCG Scheme's capital-goods definition because they are accessories indirectly required to manufacture finished goods. The specific inclusion of refractories for initial furnace lining expands that definition and does not confine it to first installation or exclude replacement materials used in re-lining and maintenance. Such imports qualify for zero-duty treatment, leaving no basis for differential duty, interest, penalty, confiscation, or redemption fine. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800867 Refractories imported to re-line blast furnaces fall within the EPCG Scheme's capital-goods definition because they are accessories indirectly required to manufacture finished goods. The specific inclusion of refractories for initial furnace lining expands that definition and does not confine it to first installation or exclude replacement materials used in re-lining and maintenance. Such imports qualify for zero-duty treatment, leaving no basis for differential duty, interest, penalty, confiscation, or redemption fine. Case-Laws Customs Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800867