https://www.taxtmi.com/highlights?id=104882 Furnace re-lining refractory materials qualify as capital goods under the zero-duty EPCG Scheme when used as accessories indirectly required for manufacture. The specific inclusion of refractories for initial furnace lining in the inclusive definition does not restrict the broader substantive definition covering such accessories. Refractories imported for furnace re-lining and maintenance are therefore eligible for zero-duty import benefits. Differential duty, interest, penalty, confiscation and redemption fine imposed on that basis were set aside, with consequential relief. en-us Tue, 13 Oct 2026 09:57:15 +0530 Tue, 13 Oct 2026 09:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104882 Furnace re-lining refractory materials qualify as capital goods under the zero-duty EPCG Scheme when used as accessories indirectly required for manufacture. The specific inclusion of refractories for initial furnace lining in the inclusive definition does not restrict the broader substantive definition covering such accessories. Refractories imported for furnace re-lining and maintenance are therefore eligible for zero-duty import benefits. Differential duty, interest, penalty, confiscation and redemption fine imposed on that basis were set aside, with consequential relief. Highlights Customs Tue, 13 Oct 2026 09:57:15 +0530 https://www.taxtmi.com/highlights?id=104882