2003 (10) TMI 368

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.... N.S. Thaker and H.P. Modh, Advocates, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short point involved in the present appeal filed by the Revenue, is as to whether the window clearing equipment imported by the respondents for the upkeep and maintainance of the Hotel, would be eligible for the concession as available under Notification No. 28/97-Cus. dated 1-1-1....

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....the "goods", window clearing equipment, is an equipment for cleaning widows in high rise buildings of hotels. The lower authority in his order has observed that the goods are required for upkeep and maintainance of the hotel, but does not in any way render any services to the customer. Here, I find that the words "services to the customers" are not included in the definition of the capital goods, ....

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.... The Appellate Authority has also referred to the definition of the 'capital goods' as given in the Export Import Policy and para 3.10 and has observed that inclusion of words directly or indirectly in the above definition should not leave any scope for doubt and the capital goods would include the equipments for use in Service Sector. As such, he has allowed the benefit to the respondents. ....

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....been drawn to the decisions in the case of Enjay Hotel Pvt. Ltd. v. CC, Nhava Sheva reported in [2000 (119) E.L.T. 108 (T) = 2000 (92) ECR 354 (Tri.)] which laid down that the marble used directly in the Hotel, to clad walls and floors, is a component of a 'Plant', entitled to exemption under Notification No. 110/95-Cus. It has been further laid down that scope of the term 'plant' must be construe....