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M/s. M.R.K. Impex Pvt. Ltd. Versus Commissioner of Customs (Prev.) , Kolkata

2016 (4) TMI 608 - CESTAT KOLKATA

Confiscation and imposition of penalties - Import of Defective shafts - Classified the same under Customs Tariff Heading 84831099 as capital goods - Held that:- on perusal of the provisions of Foreign Trade Policy, all second hand goods except second hand capital goods, are only restricted. In the present case, it is not disputed by the Revenue that the imported goods are not capital goods being shafts of ships. By virtue of the wordings of para 2.17 of the hand book of procedures under Foreign .....

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ef - Customs Appeal No. 75332/2014 - Order No : FO/A/75266/2016 - Dated:- 8-4-2016 - SRI H.K. THAKUR, TECHNICAL MEMBER For the Petitioner : Shri K.P. Dey, Advocate & Sri H.K. Pandey, Advocate For the Respondent : Sri A. Kumar, A.C. (A.R.) ORDER PER SRI H.K. THAKUR This appeal has been filed by the appellant with respect to Order-in-Appeal No. 4/Cus (Prev)/KOL/(CCP)/2014 dated 22/01/2014 under which first appellate authority has modified Order-in-original dated 7/2/2013 by imposing a redempti .....

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13/1/2010 and classified the same under Customs Tariff Heading 84831099 as capital goods. That as per para 2.17 of the hand book of procedures under Foreign Trade Policy, only the second hand goods other than capital goods are stated to be restricted. That in the case of the appellant goods classified under Customs Tariff Heading 84831099, were capital goods. Therefore, the same were not restricted under the Foreign Trade Policy and no redemption fine/penalty was attracted upon the appellant. 3. .....

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52116/09 dated 13/01/10 were declared as defective shafts and classification was claimed as capital goods under Customs Tariff Heading 84831099. In para six of Order-in-Appeal No. 4/CUS(Prev.)/KOL/(CCP)/2014 dated-22/01/2014, it has been held by the first appellate authority that imported goods are parts of capital goods being shafts of ship. As per para 2.17 of the hand book of procedures under Foreign Trade Policy only following categories of goods are prohibited. Para 2.17 is reproduced below .....

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