2000 (12) TMI 468

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....was in the nature of a component for manufacturing a complete machine was not to be upheld. There was no L/C and the invoice and the sales order also made it clear that it was a full machine and DGFT's clarification dated 17-3-1994 was of no help to the importers because the said letter only clarifies for 'compression type refrigeration equipment is freely importable by actual users subject to actual user condition in terms of Public Notice No. 32, dated 17-7-1992'. He found the importers not to be an actual user and they had proposed to supply machines to M/s. Siemens Ltd. who would be actually using it. This fact was found to him to be declared in the bill of entry as "A/C M/s. Siemens Ltd." He also found that the said clarification of DG....

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.... The Commissioner has admittedly found that certain pipes fitment and insulation were required to be fixed to the item imported before the machinery under import could be used by the actual user industry, in this case M/s. Siemens Ltd. He therefore, requested for setting aside the order of the confiscation of penalty with consequential relief. He submits that this machine is covered by the definition of capital goods in the EXIM policy wherein capital goods are defined to mean any machinery, equipment etc. required for manufacture or production either directly or indirectly of goods and for rendering the services including refrigeration equipment and therefore, should be allowed to be imported without any licence. 3. Heard Shri Bhim....