2017 (4) TMI 420

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....aded that they are permitted, on the following grounds: - (i) The Import Policy allows import of Second Hand capital Goods including spares, freely and includes computers etc. The relevant Chapter is 94 which covers OGL goods i.e. office furniture, metal and wooden. (ii) Para 2.45 of the Policy clearly allows import of Overseas Office Equipment and states that used office equipment and other items should be imported without a Licence/Permission. (iii) Para 9.10 of the Policy and reproduces the definition of capital goods which is and inclusive definition and includes any plant, machinery, equipment or accessories required for manufacture or production either directly or indirectly of goods or for rendering services and capital goods a....

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....ticulture as well as for use in the service sector.   She relied on the decision of Tribunal in the case of Jawahar Mills Ltd. 1999 (108) ELT 47 (Tri-LB), which has been affirmed by Hon'ble Apex Court as reported in 2001 (132) ELT 3 (SC). She has also relied on the decision of the Tribunal in the case of BE-Office Automation Pvt. Ltd. & Anr. 2004 (63) ELT 125 (CESTAT-Del). 3. Learned AR appearing for the Revenue relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellants are service provider. The appellants are relied on para 32 of the decision of the Tribunal in the case of Jawahar Mills Ltd. (supra), which read as under: - "32. The first part of Explanation 1(a) of Rule 57Q refers t....

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.... expression, plant , was not because of any special or particular definition of that expression in the Income Tax Act. Therefore, the test laid down by the Supreme Court in the above case would be relevant for construing the expression plant employed in Explanation 1(a) to Rule 57Q. Interestingly, even without reference to the aforesaid judgment of the Supreme Court, the Single Member Bench of this Tribunal in Valley Abrasives Ltd. v. CCE - 1997 (91) E.L.T. 700 has held as under : "6. Therefore, it has to be taken in the sense in which the trade generally understands it. plant" is understood in the context of manufacture of goods, as a place where aggregate of machines, machinery equipment, etc. which produces or processes the goods are i....