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2008 (6) TMI 143 - CESTAT MUMBAIInterpretation to para 2.17 of FTP, 2004-09 - import of Used Projection fixture and Used Pinned Rollers in this case would be import of old and used i.e. second-hand capital goods as per para 2.17 - Para 2.17 uses the term “import of second-hand CG, including refurbished/reconditioned spares shall be allowed freely”. This would not restrict spares, which are not refurbished/reconditioned - effort of Revenue to equate “spare” with “part” and, therefore, deny the imports would not be acceptable
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