2016 (10) TMI 335

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.... of entry for the clearance of the goods declared as refurbished 17 inches data graphic display tubes for color with phosphor screen, pitch (17 inch), dot pitch less than 0.4 mm under CTH 85404020 attracting the duty @0% (BCD) plus 10%(CVD) plus 2%+1% (Edu. Cess) plus 4% (SAD). The goods were declared as refurbished Data Graphic Display tubes, therefore, the goods were examined in presence of Government approved Chartered Engineer. 3. The goods were examined by Custom Officers and by an independent Government approved Chartered Engineer. The Chartered Engineer after examining the goods declared them as refurbished / re-conditioned goods having a minimum residual life of more than 80% of the new data graphics tubes and estimated residual ....

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....Trade Policy clearly indicated that refurbished / reconditioned copy spares, photocopier machines / digital multifunction print and copying machines, air conditioners and diesel generating sets are specifically restricted by the policy but as per SL. No. 1(b) of the said table, refurbished / re-conditioned spares of Capital goods are allowed to be freely importable subject to the condition that such spares have at least 80% residual life of original spare; that para 2.3 of Chapter 2 of the Foreign Trade Policy 2012-13 titled Interpretation of Policy provides that (a) The decision of DGFT shall be final and binding on all matters relating to interpretation of policy, or provision in HBP VI, HBP V2 or classification of any item for import / e....

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....f any 1. Second Hand Capital Goods (a) Restricted Category:     (i) Personal Computers / Laptops (ii) Photocopier Machines / digital multifunction print & copying machines (iii) Air Conditioners (iv) Diesel generating sets Restricted Allowed to be imported only as per provisions of FTP. ITC (HS), HBP v1, public notice or an authorization issued for import of the specified second hand item. (b) (b) Free Category     (i) Refurbished / re-conditioned spares of capital goods Free Subject to conditions specified in para 2.33 of HBPv1 (ii) All other second hand capital goods Free   II. All other second hand goods Restricted   7. As is seen from abov....