1997 (7) TMI 233

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.... imported goods described as "elements-metal fibre filter" of 187 units of USA origin from a supplier of USA, subsequently filed B/E dated 30-7-1991 for its Ex-bond clearance claiming classification of the goods under Heading 8421.99 of CTA and the benefit of Notification No. 169/90-Cus., dated 3-5-1990 available in respect of the capital goods. Show cause notice was waived, personal hearing was granted. Asstt. Collector of Customs held that the imported goods cannot be regarded as capital goods as defined in the Notification and are some parts of filters and as such not capital goods and therefore, the benefit of Notification No. 169/90 was not applicable. He held the correct classification under Customs Tariff Heading 8421.99 and this ord....

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.... many other filtering elements and to support his contention that the elements are not only parts, device or equipment by itself. 5. Notification No. 169/90 exempted capital goods when imported into India by an importer and in accordance with paragraph 197 of the relevant Policy from so much of the portion of the duty of customs as is in excess the amount calculated @ 25% and the whole of duty is leviable under Section 3 of the Customs Tariff Act subject to two conditions prescribed therein. Explanation - (1) The Notification defines `capital goods' thus - `Capital goods' means any plant, machinery, equipment or accessories required by an importer for manufacture of goods. The definition makes it clear that only plant and m....