TaxTMI 
TaxTMI 
2026 (10) TMI 810
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.... Road, Kolkata-700001, wherein Customs duty amounting to Rs. 14,13,53,568/- has been confirmed along with interest and penalty of Rs. 1,00,00,000/- has been imposed . Redemption Fine of Rs. 5,00,00,000/- has also been imposed. 2. Facts of the case are that M/s. Tata Steel Ltd, Kolkata (hereinafter referred as the Appellant) is a manufacturer of iron and steel products. The Appellant has obtained 7 EPCG Licences from the Directorate General of Foreign Trade (DGFT) during the period 15-05-2010 to 21-12-2012. Claiming benefit of zero duty import under such licences, the Appellant imported various refractory materials for re-lining of its blast furnaces located at its manufacturing unit at Jamshedpur. The imports were made vide several bills....
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....ing of furnace falls within the ambit of 'accessories' and are thus Capital goods . 3.1. Thus, the Appellant submits that the demands of customs duty confirmed along with interest and penalty is legally not sustainable. As there is no violation of the provisions of Customs Act or the provisions of Import Policy, the goods imported and cleared under EPCG Scheme are not liable for confiscation and hence the redemption fine imposed in lieu of confiscation is legally not sustainable. 4. The Ld. A.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We find that the Appellant has imported refractory materials for re-lining of furnaces. The department has held the view that the sai....
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....and therefore, express mention of refractories for initial lining would not mean that refractories for re-lining are excluded from the purview of "capital goods". The relevant part of the said order is extracted below:- "41. We agree with the submission of the Ld. Advocate for the Appellants that the refractories imported by the appellants are covered by the definition of accessory and, hence, included in the definition of capital goods Thus, the definition of capital goods not only includes refractories for initial charge but also those imported as replacement for the purpose of re-lining or maintenance of the furnaces. The Appellants have therefore, correctly availed the benefit of the above two exemption notifications 4....
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....992 SC 129], the Hon'ble Supreme Court observed as follows "The word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the "statute". When it is so used, these words and phrases must be construed as comprehending not only such things as they signify according to their nature and import but also those things which the interpretation clause declares that they shall include" 45. In the case of M/s. Black Diamond Beverages v. Commercial Tax Officer, Calcutta, (AIR 1997 SC 3550), wherein, interpreting the definition of 'sale price' the Hon'ble Supreme Court observed as under: "7. It is clear that the definition of ....