2015 (3) TMI 465

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..... ference. Decision in the case of Atul Commodities Pvt. Ltd. Vs CC, Cochin [2009 (2) TMI 18 - SUPREME COURT] distinguished - Decided against assesse. - C/272/2006-DB - Final Order . 20657/2014 - Dated:- 28-4-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Respondent : Mr. S. Teli, A.R. JUDGEMENT Per : B.S.V.MURTHY The appellant imported second hand photocopier, .....

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..... Learned counsel for the appellants had relied upon the decision in the case of Atul Commodities Pvt. Ltd. Vs CC, Cochin [2009(235)ELT 385(SC)]. After detailed examination and consideration of the said decision cited by the learned counsel, and the facts of the case, the Tribunal had come to a prima facie conclusion that the decision of the Hon ble Supreme Court would not be applicable to the facts .....

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..... d we find ourselves in agreement with the view taken by the lower authorities that in respect of second hand parts of photocopiers, there is a requirement of license, we consider that the impugned order does not require any interference. We have not discussed in detail since the Hon ble Supreme Court had considered the issue in great detail with regard to photocopiers and what is imported herein i .....

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