https://www.taxtmi.com/caselaws?id=802472 A difference in tariff classification alone does not justify denying customs exemption for qualifying capital goods covered by an unaltered EPCG authorisation. The exemption notification adopts the Foreign Trade Policy definition of capital goods, which refers to their use in manufacture or production. The spools were described in both the authorisation and the bill of entry, and their inclusion in the negative list was not alleged. Customs neither sought clarification from the authorising authority nor obtained modification or annulment of the authorisation. The classification difference does not warrant a duty demand, penalty or redemption fine. en-us Thu, 05 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802472 A difference in tariff classification alone does not justify denying customs exemption for qualifying capital goods covered by an unaltered EPCG authorisation. The exemption notification adopts the Foreign Trade Policy definition of capital goods, which refers to their use in manufacture or production. The spools were described in both the authorisation and the bill of entry, and their inclusion in the negative list was not alleged. Customs neither sought clarification from the authorising authority nor obtained modification or annulment of the authorisation. The classification difference does not warrant a duty demand, penalty or redemption fine. Case-Laws Customs Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802472