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TMI Blog2011 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the Tribunal which has allowed the appeal of the Assessee and has held, the second hand photocopier machine is freely importable and therefore confiscation of the said material, imposition of fine and penalty is not justified. 2. The Assessee has imported used photocopier/photocopying assembly, separately under different bills. The original Adjudicating Authority passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (100) ECC 409 (Tri-LB), which has held that the import of second hand photocopier machine is to be treated as capital goads and not as consumer goods and hence it does not require procurement of license in terms of the EXIM Policy. They are freely importable and hence the goods cannot be confiscated. Appellants had not challenged the enhancement of the value. Therefore the appeals are allowed only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as under:- Second Hand Goods:- All second hand goods shall be restricted for imports and may be imported only in accordance with the provisions of this Policy, ITC(HS), Handbook (Vol. 1), Public Notice or a licence/certificate/permission issued in this behalf. Then he pointed out to Handbook of Procedures - (Vol.1), 1st September 2004 - 31st March 2009, w.e.f. 1st April, 2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the following categories:- The Import of second hand computers including personal computers and laptops are restricted for imports. The import of refurbished/reconditioned spares will be allowed on production of a Chartered Engineer certificate that such spares have a residual life, not less than 80 per cent of the life of the original spare. 4. A perusal of the same make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing with the period which is involved in this case, is not produced. We are completely kept in dark to what 2.17 says, for the period anterior to the handbook procedure. In these circumstances, we are forced to act on what the Tribunal has held, holding that the Tribunal was justified in passing the impugned order i.e. the goods which are imported are capital goods and the second hand copier b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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