2014 (11) TMI 300

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....mm (AR) ORDER The appellant is in appeal against the impugned order for confiscation of the impugned goods thereby imposing Redemption Fine and penalty. 2. The brief facts of the case are that the appellant imported old and used pipes declared them as "old and used Prop Pep 20-300" and classified them under CTH 7308 4000. The said classification was accepted and duty was demanded accordingly. A....

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....ments. Accordingly, they are freely importable as per para 2.17 of the FTP. To support this contention, he relied on Cinda Engineering & Constructions P. Ltd. 2012 (289) ELT 509 (Tri-Bang). Therefore, he prayed that impugned order be set aside, appeal be allowed with consequential relief. 4. On the other hand, ld. AR strongly opposed the contention on the ground that CTH 7308 deals with structure....

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....ired for manufacture or production either directly or indirectly, of goods for rendering services." In this case, this propping pipes then imported by the appellant for rendering construction service. Further as per para 2.17 of the Foreign trade Policy the second hand capital goods are freely importable. The issue whether these propping are equipment or not came before this Tribunal in Cinda Engi....

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....e scaffolding could be considered as equipments. They were equipments. At this stage, one has to look at the definition of "capital goods" in para 9.12 of the FTP. As per this definition, equipments used for rendering services are also capital goods." 7. In this case also these propping pipes are imported by the appellant as equipment for rendering construction service. Therefore, same are held a....