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TMI Blog2019 (1) TMI 1684X X X X Extracts X X X X X X X X Extracts X X X X ..... hand photocopiers they are liable for duty under Tariff Heading No. 84433930 while the claim of the appellant is that these goods would fall under 84433100 - whether the impugned goods classifed under CTH 84433930 or under CTH 84433100? - Period prior to 05.06.2012. HELD THAT:- Prior to 05.06.2012 photocopiers (second hand) were restricted items and required license to import, while there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HNICAL) For the Appellant : Ms Siri Reddy, Adv For the Respondent : Mr Bhanu Kiran, A.R. ORDER [Order per: M.V. Ravindran.] This appeal is filed against order-in-appeal No. 08-2011 dated 18/03/2011. 2. Appellant herein had imported multi functional copiers and declared the same in the Bill of Entry. Revenue au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Chapter Heading of Photocopiers as has been held by the Tribunal in the said Final Order dated 20.01.2016. 3. Learned A.R. on the other hand submits that this plea is being taken for the first time before the Tribunal and not taken before the lower authorities, hence should be considered or not is a question. It is his further submission that the appellants have been importing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady taken. On a specific query from the Bench, learned counsel brings to our notice that the consignment in this case was also subject to valuation report by a Chartered Engineer and they are not contesting the valuation. 5. In view of the foregoing, following the ratio/view of this Bench, we hold that the impugned order is unsustainable and liable to be set aside. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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