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TMI Blog2009 (9) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per: Ashok Jindal, Member (J)]. - This appeal is preferred by the Revenue. The facts of the case are that the respondent M/s. Timezone Entertainment Pvt. Ltd., had imported secondhand Video Games and filed a Bill of Entry claiming that the goods are capital goods, which are freely importable as per Para 2.17 of the Exim Policy 2004-2009. The original adjudicating authority agreein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly the goods cannot be termed as capital goods as per the Foreign Trade Policy 2004-2009. Further, he reiterated the order-in-original. 4. On the other hand, Shri Mayur Shroff, the ld. Advocate for the respondent submits that the respondent has imported secondhand capital goods and as per para 2.17 of the Exim Policy, the import of secondhand capital goods including refurbished, reconditioned s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The Commissioner was wrong in restricting the meaning of services as appearing in Para 9.46. An inclusive definition is wide enough to cover all services. The Commissioner erred in holding that the goods under imports are not capital goods. Thus the goods are not liable to confiscation. They are freely importable under the Exim Policy as capital goods". 6. He further placed reliance on Atul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r doubt shall be referred to the DGFT, whose decision thereon shall be final and binding". 7. He further submitted that the Commissioner (Appeals) has rightly held that the impugned goods are capital goods, which can be freely importable and does not require any import licence. 8. Heard. 9. On careful examination of the submissions made by both the parties, we find that the impugned goods can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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