Home Case Index All Cases Customs Customs + AT Customs - 2002 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (3) TMI 574 - CEGAT, MUMBAIExtract: ....... factory by the respondent. It would then follow that they are therefore capital goods and second hand goods would be covered by paragraph 25 of the policy, there being no contention that any of the condition has not been complied. This appears to be the reasoning on which the Commissioner has proceeded. 6. emsp The appeal is accordingly dismissed.
|