2007 (11) TMI 482

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....Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These appeals have been filed against the following Orders-in-Original passed by the Commissioner of Customs, Cochin. (i)      58/2005 dated 15-12-2005 (ii)    1/2006 dated 13-1-2006 2. The appellants imported "GE Spiral CT Scanner" in respect ....

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....12 of the Customs Act, 1962 to the tune of Rs. 25,000/-. The appellants are aggrieved over the impugned orders of the Commissioner and hence they have come before this Tribunal for relief. 3. Shri M. Balagopal, learned Advocate appeared on behalf of the appellants and Shri K. Sambi Reddy, learned JDR for the Revenue. 4. We heard both the sides. The appellants have imported certain ....

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.... the definition of capital goods as per Para 9.12 of the Foreign Trade Policy and submitted that as per the above definition, "equipment" is also considered as capital goods and such capital goods may be for use in the service sector. Hence he submitted that the impugned goods which are Medical equipment and used for medical services are definitely fit into definition of "capital goods". Further h....

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....s, including those required for replacement, modernization technological upgradation or expansion. Capital goods also include packaging machinery and equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools catalysts for initial charge, equipment and instruments for testing, research and development, quality and pollution control. Capital goods may ....