1995 (8) TMI 193

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.... This is an appeal directed against the Order-in-Appeal No. 1813/90 BCH [F. No. S/49-16/90 L (Air), dated 20-12-1990], rejecting the appellants' appeal. 2. Shri Patel, the ld. advocate, appearing for the appellants, pleads that the goods imported viz. Precoated Thin Layer Chromatograph plates were claimed clearance against 2 REP licences valid for import of non OGL capital goods as per th....

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....ectiveness of a piece of equipment without changing its basic function. Here, plates are essential for performing the functions and in that sense it is an essential part and hence it cannot be allowed. 4. After careful consideration of these arguments, I find that the definition of capital goods includes an accessory. Accessory, as per the policy, would also include a part, which contribut....