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TMI BlogImport of Second Hand Capital GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Import of Second Hand Capital Goods X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of import, except with the prior permission of DGFT. Further, Second Hand Capital Goods including refurbished/reconditioned spares are freely permitted. But other second hand goods are restricted. Import of Second hand PC, laptop, air conditioner, DG set, photocopier will require authorization. Import of re-manufactured goods will also require authorization. [para 2.17 of FTP 2009-14]. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an second hand capital goods be imported under this scheme? Second hand capital goods, without any restriction on age, may also be imported under EPCG Scheme. [Refer para 5.2 of FTP 2009-14 Concessional 3% Duty EPCG Scheme, w.e.f. 23.08.2010]. Import of Second Hand Capital Goods para 2.33 HBP Vol 1 2009-14 Import of second hand capital goods including refurbished / reconditioned spares, except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those of personal computers / laptops, shall be allowed freely, subject to conditions for following categories: Import of second hand computers including personal computers / laptops and refurbished/reconditioned spares thereof is restricted. Import of refurbished / reconditioned spares of capital goods, other than those of personal computers/laptops will be allowed on production of a Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineer certificate that such spares have at least 80% residual life of original spare. Para 2.33A, Customs or any other Central or State Government authority may avail of services of Inspection and Certification Agencies in Appendix 5 of the HBP v1, for certifying residual life as well as valuation / purchase price of capital goods. Whether pre-importation expenses are required to be added? P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-importation expenses like 'Dismantling Charges' are to be added in case of second hand machinery - Bombay Dyeing v CC-1991 1990 (2) TMI 212 - CEGAT, NEW DELHI - Confirmed in Bombay Dyeing and Mfg v CC 1997 (2) TMI 101 - SUPREME COURT OF INDIA . Essar Gujarat Ltd. v CC -1991 (2) TMI 250 - CEGAT, NEW DELHI - Confirmed in CC V Essar Gujarat Ltd. 1996 (11) TMI 426 - SUPREME COURT OF INDIA Reply B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Rakesh Gupta as = There is a requirement of NOC from the MOEF (ministry of environmentand forests) that is required to be obtained before the custom clearance of 2nd hand capital goods. This is somewhat difficultand time consuming. Rakesh Gupta Dated: 6-7-2014 Reply By Manthan Brahmbhatt as = Does that mean that import of second hand capital goods shall be cleared without any customs payment? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated: 23-10-2015 X X X X Extracts X X X X X X X X Extracts X X X X
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