2004 (5) TMI 139

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....ber (T)]. - This appeal is directed against the order of the Commissioner of Customs, Mumbai. 2. The facts are that the appellants imported second-hand goods viz. IMX analyser and AXYM analyser and sought clearance under Bill of Entry No. 400175, dated 15-10-2003. The appellants claimed that the said goods are used for diagnosing blood testing, for testing and to run kits for detection of hepat....

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....re covered under the definition of capital goods. It is not denied by the department that the instruments are used for detection of various diseases; it is not necessary that the capital goods should necessarily be used in production of goods and even the goods that render a service are covered under the definition of capital goods. The Commissioner's contention that the instruments for testing sh....

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....te relied on the Supreme Court's decision in AIR 1960 SC 610 (V 47 C95) (The State of Bombay and Others v. The Hospital Mazdoor Sabha and Others). The Hon'ble Court dwelt on the issue of inclusive definitions. The Court held that the words used in an inclusive definition denote extension and cannot be treated as restricted in any sense. 5. The learned JDR, Shri K.K. Srivastava argued that the g....

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.... be qualified as capital goods it is enough if they are used for testing without them being useful in research and development. As per the second leg of Commissioner's argument that the services should be only those services which are inclusive in the GATT agreement and such services should earn foreign exchange, we observe that the Commissioner was wrong in restricting the meaning of services as ....