Assemblies, sub-assemblies, components, sub-components imported under EPCG allowed as spares under FTP

Tata Steel Ltd. Vs Commr. of Customs (Port) (CESTAT Kolkata)

CESTAT Kolkata held that the imported assemblies, sub-assemblies, components, sub-components under EPCG are held as allowed as spares under the Foreign Trade Policy at Para 9.57.

Facts-

The appellants Tata Steel Ltd. are engaged in manufacture of iron and steel having its largest production facility in Jamshedpur, wherein the Appellant had commissioned seven blast furnaces havi

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