2005 (2) TMI 365

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..... on order passed by the Commissioner of Customs. The appellant made import of certain goods and declared in the Bill of Entry as old and used components of photocopier. The goods were examined by the Customs authorities and it was found that these were not part of photocopier but these are old and used photocopier machines. The Customs authorities obtained opinion of Shri M.J. Damodaran, Chartered .....

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..... pplied by the supplier of the goods. As the invoices mentioned that these components of old and used photocopier machines, therefore, this cannot be assessed as a complete photocopier. The contention is that as the Control Panel which is an important part of photocopier machines was not imported along with this consignment. Therefore, the finding of Commissioner of Customs is that these are comple .....

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..... ion are old and used parts of photocopier machines and not complete photocopier machines. We find that Shri M.J. Damodaran, Chartered Engineer whose opinion is relied upon by the Revenue to say that these are complete photocopier machines, was cross-examined by the importer at length. In his cross-examination, he specifically mentioned that these are complete photocopier machines in workable condi .....

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