TMI Blog2000 (10) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... ic foils are not capital goods and are also not components of imported capital goods required for assembly or manufacture of capital goods and directed the appellants to clear the goods on payment of merit rates of duty. 2. In the appeal, the appellant submits that they have filed home consumption bill of entry No. 015409, dated 31-5-2000 for the clearance of plastic foil (Poly film Hyticlear Grade 0.200 mm) and sought clearance at the concessional rate of 5% basic + Nil CVD under Customs Notification 49/2000 against EPCG Licence issued under 5% EPCG Scheme and benefit of the notification was denied by the lower authority stating that the notification 49/2000 exempt only the capital goods, capital goods in SKD, CKD condition to be assembl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dan, the appellants reiterated the submissions made in the grounds of appeal; pleaded that the item is a tailor made item made specifically for their requirement and is used as such and the Notification 49/2000 exempts, inter alia, components of capital goods required for assembly or manufacture of capital goods and green house has been defined as an equipment required for production of products like floriculture etc. vide the department s circular dated 10-3-1997 and that in as much as the subject goods are required for the manufacture of equipment and as there is a specific licence covering this particular item, the conditions of the Notification have been fulfilled and that they would be eligible for the benefit that the findings are err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Capital goods by the importer. 7. The explanation given under the table defines Capital goods as any plant, machinery, equipment and accessories. Therefore, when Green House has been held as an equipment in the light of the Circular and equipment is included in the definition of capital goods, plastic sheets under import which are necessary for making/erecting Green House have to be considered as a component of the capital goods namely Green House. The findings of the lower Authority that all the components of the capital goods required for assembly or manufacture of Capital goods should be imported to be covered by the ambit of the Notification is totally without any basis and is not supported by either the wordings of the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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