9911796707
TMI Blog2014 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... assemblies. The goods in question is ‘used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories'. The same is used for developing photo films as well as digital printing as per the catalogue on record therefore the impugned order whereby it has been held that the goods in question is a Hazardous Waste is not sustainable. As per the catalogue the machine in question i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S S Kang And P K Jain, JJ. For the Appellant : Shri A K Prabhakar, Adv. For the Respondent : Shri M S Reddy, Deputy Commissioner (AR) PER : S S Kang Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). 3. The brief facts of the case are that appellant made import of Used and Reconditioned Fuji Frontier 370 Printer Proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad imported Digital Minilab Frontier 340 which is used for developing photographic films and for printing the photographs. The appellant relied upon the product literature. The contention is also that the goods in question is a apparatus and equipment for automatically developing photographic film or paper in rolls is classifiable under heading 9010 of the Customs Tariff. 5. Revenue relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question is used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories'. The same is used for developing photo films as well as digital printing as per the catalogue on record therefore the impugned order whereby it has been held that the goods in question is a Hazardous Waste is not sustainable. 7. In respect of the classification of the goods, we find that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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