Madras HC ruled that DGFT’s classification of goods under EPCG is binding on the Customs Authority and cannot be questioned
The Appellant was engaged in the hotel business and imported various lighting and light fittings on 25.05.1999. The import was made under the Export Promotion Capital Goods (EPCG) Scheme, claiming concessional duty under Customs Notification No. 28/97 dated 01.04.1997. The Appellant had obtained a valid EPCG license issued by the Directorate General of Foreign Trade (DGFT), which classified the imported items as "capital goods."
