9911796707
TMI Blog1985 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... . S/10-1261/79 ACU, dated 10-12-1979 the Additional Collector of Customs, Air Cargo Bombay ordered the confiscation of one unit of Xerox Photo Copier Model 3107 imported by the appellants and claimed clearance without a licence in terms of Appendix 10 of Import Trade Control Policy Book April, 1979 - March, 1980. The Addl. Collector did not accept the plea of the appellants that the goods were cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item. It was also urged that in the case of couple of other importers' goods have been allowed to be cleared under OGL by the Custom House, - e.g. Model 3107 imported by the Registrar, M/s. Tata Institute of Fundamental Research, Bombay imported by Vessel No. 13432 of 14-11-1978, line No. 4; an importation by M/s. Kirloskar Cummins Ltd. by vessel of rotation No. A16716, dated 21-12-1979 line No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Addl. Collector as confirmed by the Board shuld be upheld. 4. Continuing, the SDR pointed out that the goods imported by Kirloskars, referred to on behalf of the appellants was of a different category of machines - a micro film universal printer and not a mere photocopier. Further, the clarification given by DGTD is in relation to a subsequent policy period (though it was noted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not certainly be an item of domestic use. It is of a type that is employed in large offices or institutions of a type to which the importer belongs. Considering this aspect of the matter, we are inclined to hold that this model of photocopier could be classified as other than consumer goods. Accordingly we allow the appeal with consequential relief to the appellants. X X X X Extracts X X X X X X X X Extracts X X X X
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