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2010 (1) TMI 455 - BOMBAY HIGH COURTEngines - Tribunal held that engine was not capital goods. According to revenue, the definition of capital goods given in paragraph 9.12 of Foreign Trade Policy 2004-2009, capital goods includes, plant, machine, machinery equipment or accessories required for manufacture. Secondly, engines in question are either machinery or plant or equipment. Tribunal side tracked earlier order in case of Wartsila India Ltd. v. Commissioner of Customs, Mumbai 2005 -TMI - 54226 - CESTAT, WEST ZONAL BENCH, MUMBAI, distinguishing on slender ground of being related to assembled engine. Held that - order in Wartsila India Ltd. case set aside earlier by court and matter remanded. Impugned order set aside and matter destroyed to be heard together.
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