2005 (11) TMI 342

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....he Appellant. Shri S.B. Patil, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The questions as to whether the impugned goods are capital goods and whether free import of such goods is permissible have been dealt by the adjudicating Commissioner in the following terms:- "The equipment is a heavy duty Push Back Tractor used for shiftin....

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.... pronouncements on the issue, I consider that the Equipments under import are Capital Goods and since they are second-hand, they are specifically covered under Para 5.4 of the Import-Export Policy. The earlier Paras 5.1, 5.2 and 5.3 do not cover second-hand Capital Goods. It may look to be an anomaly that new Capital Goods are restricted while second-hand Capital Goods are not when they are import....

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....pugned goods are shown as restricted. We find that the Commissioner has allowed free import of the impugned goods under paragraph 5.4 of the Exim policy which applies to all second-hand capital goods having a minimum residual life of 5 years and imported by actual users and he has noted in this regard that this paragraph does not refer to restricted goods as has been done in the paragraph 5.1. ....