2000 (4) TMI 254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order]. - The question for consideration in this appeal is whether the ISO containers imported by the appellant are capital goods as defined in the Import and Export Policy 1992-97 and therefore could be imported without an import licence. In the order impugned in this appeal, the Collector (Appeals) has confirmed the finding of the Deputy Collector that the goods are not capita....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or assembly that contributes to the efficiency or effectiveness of a piece of equipment without changing its basic function. Two containers were imported by the appellant, one of which has been found by the Deputy Collector to have been specially designed for the project and to house the ice maker mounted on structural plat form. If that is the position, and this is not challenged, it would follow....