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2008 (1) TMI 201 - AT - CustomsDenial of the benefit of Customs Not. 28/97 & 29/97 (EPCG scheme) in respect of imported ‘chandeliers & light fittings’ on the ground that the items are not covered by the definition of “capital goods” - assessee satisfied conditions of the EPCG scheme - chandeliers & light fittings are equipments/accessories required by a hotel industry for rendering services – impugned items figure in the list of annexure of notifications, hence would qualify for the benefit of Notification as capital goods
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