2008 (2) TMI 151

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....is appeal arises from Order-in-Original No.171/2005 dated 30.6.2005 by which the Commissioner of Customs, Bangalore has held that the import of items listed in the order were all second hand goods. They were capital goods requiring the appellants to have obtained licence as they were restricted for import under Para 2.17 of FTP. He has also held that they are not entitled for the benefit of Para 2....

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....me up for consideration in the case of Aditi Technologies (Pvt.) Ltd. Vs. CC, Bangalore - 2006 (193) ELT 508 (Tri.-Bang.). He produces all documents issued by Software Technology Park of India, a society registered under Department of Information Technology, Ministry of Communication and Information Technology, Government of India approving the appellant's unit for setting up STP unit. He produces....