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2016 (10) TMI 335 - AT - CustomsRestriction of import - refurbished / reconditioned spares of capital goods - goods examined by Custom Officers and by an independent Government approved Chartered Engineer. The Chartered Engineer after examining the goods declared them as refurbished / re-conditioned goods having a minimum residual life of more than 80% of the new data graphics tubes and estimated residual life of subject goods is about five years - is the import of refurbished / reconditioned spares of capital goods restricted and the confiscation and penalty imposed on the goods justified? - Held that: - the refurbished / reconditioned spares of capital goods are freely importable subject to the condition specified in para 2.33 of handbook of Procedures volume 1. As per the said condition, the second hand refurbished / reconditioned spare of capital goods other than those personal computer / personal laptops are freely importable on production of Chartered Engineer certificate that such spares have at least 80% of the residual life of the original spare. Admittedly such a certificate is available on record and there is no dispute about the same. Whether the import of refurbished data graphic display tubes resticted on the basis that specific import authorization from DGFT in terms of Sl. No. I(a)(i) of para 2.17 of Foreign Trade Policy (2009-2014) not produced? Held that: - the goods mentioned against the items at Sl. No. B1110 of the Schedule 3 relating to waste electrical or electronic assembly can be imported with permission from Ministry of Environment and Forest - such permission stands granted by the Ministry of Environment and Forest, vide their certificate dated 17.06.2013 - import not restricted. Appeal allowed - decided in favor of appellant.
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