9911796707
TMI Blog2008 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal No.171/2005 dated 30.6.2005 by which the Commissioner of Customs, Bangalore has held that the import of items listed in the order were all second hand goods. They were capital goods requiring the appellants to have obtained licence as they were restricted for import under Para 2.17 of FTP. He has also held that they are not entitled for the benefit of Para 2.33 of the Hand Book of Procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Aditi Technologies (Pvt.) Ltd. Vs. CC, Bangalore - 2006 (193) ELT 508 (Tri.-Bang.). He produces all documents issued by Software Technology Park of India, a society registered under Department of Information Technology, Ministry of Communication and Information Technology, Government of India approving the appellant's unit for setting up STP unit. He produces other documents also to show that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in terms of Para 6.3 of EXIM Policy, a STP unit does not require separate licence for importing the goods which are not prohibited. The imported goods are not prohibited and they could have been imported without licence, as they are all second hand goods. Therefore, the ratio of Aditi Technologies Pvt. Ltd case (supra) will squarely apply to the facts of this case. Respectfully following th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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