2016 (12) TMI 636

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..... re old and used mainframes were to be treated as photocopier that all second hand goods except second hand capital goods are restricted for imports as per para 2.17 of the Foreign Trade Policy (2004-2009) and required specific import licence. As the respondent was not having import licence, therefore, the goods were held liable for confiscation - Held that: - we find that the Chartered Engineer ha .....

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..... ) And Mr. Devender Singh, Member (Technical) Sh. Satyapal, AR, for the appellant Sh. B.L. Yadav, Consultant, for the respondent PER: ASHOK JINDAL The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondents have filed bill of entry for clearance of goods declared as old and used mainframes of vs. Ltd photocopier assemblies consisting .....

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..... e the Ld. Commissioner (A) who confiscated the goods but held that these are parts and components of photocopier machine, therefore, the same are classified under CTH 90099900. Aggrieved from the said classification, revenue is in appeal before us. 3. Heard the parties and observed the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of the .....

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