Capital goods under para. 09.08 of FTP includes furniture used indirectly for manufacture

Ratnamani Metal And Tubes Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

We find that there is no dispute to the use of the subject second hand office furniture/equipment in relation to the manufacturing of goods and hence the subject goods are part of complete stainless steel tube manufacturing plant. The authorities below have nevertheless taken a view that the said goods are not required for manufacture or production of goods and therefore not capital goods in terms of para. 09.08 of Foreign Trade

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