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2008 (6) TMI 36 - HC - CustomsImport of second-hand used photocopiers, copying assembly which are used for rendering service to importer’s customers or in offices - CESTAT is legally right in holding that impugned goods are required to be treated as ‘Capital Goods’ and therefore, import of the same does not required a ‘License’ under the Exim Policy – order of tribunal is based on Exim Policy which were in force at the relevant point of time
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