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2016 (12) TMI 898 - AT - CustomsClassification of imported goods - two tunnel boring machines - since they were of huge dimensions, the same were dismantled in convenient assemblies to suit the manner of packing of handling and packing for transporting to India, hence they were imported in knocked down condition in two consignments - revenue is of claim that what was imported was parts and components of second hand machine, which require special licence - whether the goods which were imported were machinery in knocked down condition or the parts and components of machinery? Held that: - revenue has not adduced any additional evidence in respect of the consignment imported in order to come to a different conclusion - the first appellate authority has made out a finding that As per the respondents what has been imported is two set of second hand tunnel boring machine/equipment in knocked down conditions, most of which are allowed under O.G.L, and for eight second hand diesel locomotives they have produce & specific import licence no.0350000151/3/00/01, dated 17.10.2002, which was assessed on merit under Bill of Entry No. 724487/08.03.02. The same is not a point of dispute. It is not the case in appeal that Tunneling & boring machines are not capital goods. For the goods which are not capital goods i.e, diesel locomotives, the respondents have already submitted licence at the time of clearance. Hence the said contention of the Deptt. is not correct Accordingly, I do not find any reason to interfere with the order of the lower authority, and the appeal stands rejected. Appeal rejected - decided against Revenue.
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