2006 (4) TMI 382

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..... ed this appeal against Orders-in-Appeals Nos. 44 to 46/2005 (H-II) dated 30-6-2005 passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad. Since the issue lies within a narrow compass, I take up both the stay and appeal for disposal. 2. The three Respondents imported second hand photocopiers. Revenue proceeded against them on the ground of under-valuation and licens .....

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..... ated 18-7-2005 addressed to Commissioner, Trichy clarified that second hand photocopiers are "Second Hand Goods" and are not freely importable as "Capital Goods". 3. The learned JDR Shri K.S. Reddy reiterated the grounds of appeal. None appeared for the Respondents. 4. I have gone through the records of the case carefully. The Commissioner (A) has rightly followed the decision of the L .....

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