Tribunal). By
the impugned order, a second had offset Printing Machine (Printing
Machine) imported by the appellant was held to be not a 'Capital
good ... same and pointed out that
the imported Printed Machine would satisfy the definition of 'Capital
Goods' as defined in para
will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon ... structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital
notification,-
(a) "packing machine" includes all types of Form, Fill
and Seal (FFS) machines and Profile Pouch Making
Machine, by whatever names called ... nature of the two machines remains
to be decided. The question as to whether the machines are 'packing
machines', according to the Settlement
will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon ... structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital
will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon ... structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital
will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon ... structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital
applied, then undisputedly the concrete mixture machine does not
fall within any of the exclusions provided in the definition of section ... applying the same
analogy, the concrete mixture machine cannot be excluded from the
definition of motor vehicle. Especially, when the Hon'ble Apex Court
applied, then undisputedly the concrete mixture machine does not
fall within any of the exclusions provided in the definition of section ... applying the same
analogy, the concrete mixture machine cannot be excluded from the
definition of motor vehicle. Especially, when the Hon'ble Apex Court
will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon ... structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital
machine is a single machine.
4.6 Thus it is seen that the provisions of the PIR 1986 themselves do not bar the import of machine ... plant excluding industrial system having a single machine or a composite machine is relevant. True, the definition is to identify whether industrial plant project
