DGFT classification of goods cannot be opposed by Customs Department

Adyar Gate Hotel Ltd. Vs Commissioner of Customs (Madras High Court) Madras High Court held that classification of lightings, fixtures and fittings, etc. as ‘capital goods’ by licencing authority [DGFT] cannot be otherwise for Customs Department. Thus, customs department cannot take stand at variance with DGFT. Facts- The appellant is a hotel and had imported light and light fittings on 25.05.1999, vide Bill of Entry No.15041. It had applied for, and had been issued a license under the Export Promotion Capital Goods (EPCG) Scheme, claiming benefit of reduced rate of import duty in terms of...