2004 (10) TMI 425

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....The appellant is a manufacturer of Jem Jelly. It also exports. It obtains an EPCG License dated 20-10-2002 for the import of one Research Sputler Vaccum Tool with Spear Parts. In terms of that license and "Export Promotion Capital Goods Scheme (Chapter 5 of the EXIM Policy) the appellant was entitled to clearance of the machine at a reduced rate of customs duty of 5%. However, the Machine was conf....

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....the absence of any such restriction during the period of import, the authorities could not have imposed the requirement of machinery being less than 10 years old. This contention of the import, appellant was over-ruled by the Commissioner with the following observation : "The appellant have further contended that EPCG scheme, shall override the general provisions contained in Chapter 2 and also r....

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....t Promotion Capital Goods Scheme, made no condition relating to the age of the imported machine. Instead, focus was only on export objection. In the present case of the appellant purchased the machine through auction on internet and had obtained their import license from the DGFT after filing those documents. No objection was raised by that authority about the age of the machine. In such a situati....