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2016 (11) TMI 38 - AT - Customs100% EOU - N/N. 13/81-Cus. dated 9.2.1981 - import of refrigerated trucks - de-bonding of EOU unit under EPCG scheme under N/N. .29/1997-Cus - furnishing of bank guarantee to cover the duty liability on the refrigerated trucks - SCN at the time of expiry of the bond and the bank guarantee proposing to enforce the bond to recover the dues - Held that: - the refrigerated trucks are used only for the purpose of transporting the frozen raw materials when it is brought into the factory for manufacture/production and also to carry the finished goods from factory to port for export. It is also an admitted fact that the appellant deals with highly perishable sea food. But the connotation of the term capital goods is to cover plant, machinery, equipment or accessories required for manufacture of goods including refrigeration equipment. But from the use of refrigerated trucks by the appellant, it cannot be said that the said use is in the nature of capital goods and cannot be covered by the Notification No.13/81-Cus. The decision cited by the learned AR in the case of International Creative Foods Ltd. [1997 (12) TMI 400 - CEGAT, MADRAS] is squarely covering the issue against the appellant. Benefit of N/N. 13/81 not available - appeal dismissed - decided against appellant.
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