2000 (4) TMI 254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. - The question for consideration in this appeal is whether the ISO containers imported by the appellant are capital goods as defined in the Import and Export Policy 1992-97 and therefore could be imported without an import licence. In the order impugned in this appeal, the Collector (Appeals) has confirmed the finding of the Deputy Collector that the goods are not capital goods and therefore .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es to the efficiency or effectiveness of a piece of equipment without changing its basic function. Two containers were imported by the appellant, one of which has been found by the Deputy Collector to have been specially designed for the project and to house the ice maker mounted on structural plat form. If that is the position, and this is not challenged, it would follow that container was to for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t and that it was therefore an accessory. This container provides additional storage facility and therefore satisfies the definition of the term "accessory" which improves the efficiency of the ice plant without affecting the basic function. It has therefore to be considered as capital goods. 5. Hence the facility provided under the public notice dated 10-6-1994 of the Ministry of Commerce f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X