2008 (1) TMI 201

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.... against denial of the benefit of Customs Notifications No. 28/97 and No. 29/97 both dated 1-4-1997 (EPCG scheme) by the lower authorities in respect of 'chandeliers and light fittings' imported by the assessee. After examining the records and hearing both sides, we note that, admittedly, the above items were covered by the EPCG licences where under they were imported. The denial of the benefit is....

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....ired for rendering services, specified in Annexure-I. This annexure contains a long list of items required by hotel and tourism industries. The case of the lower authorities is that 'chandeliers and light fittings' do not figure in the list and hence would not qualify for the benefit of the Notification as capital goods. However, we find that 'lighting equipments' figure in the list of capital ....