2008 (9) TMI 795

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....n, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against grant of the benefit of Customs Notification No. 49/2000 dt. 27-4-2000 (EPCG) to the respondents by the lower appellate authority. According to the appellant, the "plastic foil" imported by the respondents under EPCG licence was neither capital goods nor component thereof and hence....

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....nsel is to show that the "plastic foil" imported by the respondents for constructing "Green House" should be understood as "component of capital goods required for assembly or manufacture of capital goods by the importer". Support is also claimed from the Board's Circular No. 80/2000-Cus. dt. 22-9-2000, wherein CBEC examined EPCG scheme and clarified that the benefit of Customs Notification No. 49....