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TMI Blog2015 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned orders. - Decided against Revenue. - Appeal No. C/50567/2014-CU[DB], Appeal No. C/50568/2014-CU[DB], Appeal No. C/50272/2014-CU[DB], Appeal No. C/51578/2014-CU[DB] - Final Order Nos. 50077-50080 - Dated:- 7-1-2015 - Mr. Ashok Jindal And Mr. R. K. Singh,JJ. For the Appellants : Shri Amresh Jain, DR For the Respondent : Shri V. S. Negi ORDER Per Mr. Ashok Jindal : Revenue is in appeal against the impugned orders, which set aside the Orders-in-Original passed by the adjudicating authority. 2. The brief facts of the case are that the respondents imported old and used digital multifunction printing and copying machines during the period 05.06.2012 to 20.08.2013 without obtaining proper licence. Initially, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent has not been able to show any specific bar except what is contained in Para 2.33 of Handbook of Procedures V.1 2009-2014. If the importers in these cases are able to satisfy that the goods though restricted under Para 2.17 of the Foreign Trade Policy 2009-2014 are eligible to be imported in terms of Para 2.33 of Handbook of Procedures V.1 2009-2014, the respondent cannot merely on the plea of restricted category goods decline to release the goods. 10.4It is trite? law that Foreign Trade Policy 2009-2014 and Handbook of Procedures V.1 2009-2014 have to be read together to give a purposive interpretation. In the present case, there is no conflict between the Foreign Trade Policy 2009-2014 and Handbook of Procedures V.1 2009-2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lone and is not a separate para to deal exclusively with second-hand capital goods falling under restricted category. Thus, dealing with the procedure on the import of second-hand capital goods, it specifically refers to some of those restricted items of second-hand capital goods, namely, personal computers/laptops, which could be imported only subject to the conditions specified in the para. Thus, while Clause 2.33 allows free import of second-hand capital goods, including refurbished/reconditioned spares as per sub-clause (a) of Clause 2.33, one can say from the clear terms of the provision that there is no distinction made between second-hand capital goods and second-hand refurbished/reconditioned capital goods for purposes of free impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus, the refurbished/reconditioned spares of capital goods could be allowed for import only on production of Chartered Engineers certificate that such spares have at least 80% of residual life of original spares. Thus, with classification of goods carrying conditions on import specifying the manner of import, the import policy regime on second-hand capital goods dealt with under Para 2.17 is laid down in clear terms in Clause 2.33 of the Handbook of Procedures (Vol.1) that there could be no confusion in the matter of understanding which type of second-hand capital goods goes for free import and what goes for import with conditions. As already noted. Handbook of Procedures (Vol.1) also specifically deals about refurbished/reconditioned sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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