9911796707
TMI Blog2016 (6) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into India, without requiring addition of hard disk or other parts - Decided against the assessee. - Appl. No. C/EH/30338/2016, Appeal No. C/30181/2016 - A/30456/2016 - Dated:- 24-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member(Technical) Sh Y. Sreenivasa Reddy, Advocate for the Appellant Sh Ajay Saxena, Commissioner (AR) for the Respondent ORDER [Order per: Madhu Mohan Damodhar] The appellant had imported 114 multifunctional devices (MFDs) from Canada . The goods were declared as used with value declared at ₹ 12,06,492/-. During customs clearance, examination report indicated that out of 114 machines 40 machines are not in working condition. As there was no certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste, the same cannot be exported to any other country. In support of his contentions, the learned counsel placed reliance on the judgment rendered in Anand Impex Vs C,Cus, Chennai reported in [2012(281) ELT 178 (Mad)]. 3. On behalf of the department, Sri Ajay Saxena pointed out that as per the Office Memorandum No.23-85/2012-HSMD dated 30.08.2012 wherein no objection was given by the Ministry of Environment Forests (MOEF) for import of 2520 nos. of MFDs, subject to the following conditions: (i) MFDs must have a residual life of five years as certified by the chartered engineers or surveyors empanelled by DGFT Customs Authorities. (ii) The importer has license from DGFT, if applicable. (iii) The importer will have to provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to this case since as per the facts of the case cited, there was no allegation that the imported MFDs were non-functional or that there were not capable of reuse. 5. We have heard both sides. 6. On perusal of the C.E. Certificate dated 28.11.2015 furnished by the appellant, the condition of MFDs when inspected was certified as under: Units with Hard Disc missing all could not be tested for their working, however some units, at random, tested with another suitable hard disc and found to be working. 7. From the above it is clear that the 40 MFDs imported were not functional and did not satisfy the condition of direct re-use as envisaged in the MOEF-OM. It is true that some of the 40 MFDs, (however, not all) were found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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