https://www.taxtmi.com/caselaws?id=221642 Old and used digital multifunction print and copier machines with accessories were held not to fall within the restriction on second hand photocopier machines under para 2.17 of the Foreign Trade Policy. The goods were identified, on the product description and Chartered Engineer's report, as multifunctional devices capable of printing, copying, scanning, faxing and e-mailing, with storage and network connectivity. The policy restriction applied only to photocopier machines, and the HSN explanatory notes distinguished photocopiers from multifunction combinations. Applying the principle that such machines are classified by principal function and essential character, the imported goods were treated as multifunctional machines, so confiscation, redemption fine and penalty were unsustainable. en-us Mon, 27 Jun 2011 00:00:00 +0530 Sat, 18 Feb 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221642 Old and used digital multifunction print and copier machines with accessories were held not to fall within the restriction on second hand photocopier machines under para 2.17 of the Foreign Trade Policy. The goods were identified, on the product description and Chartered Engineer's report, as multifunctional devices capable of printing, copying, scanning, faxing and e-mailing, with storage and network connectivity. The policy restriction applied only to photocopier machines, and the HSN explanatory notes distinguished photocopiers from multifunction combinations. Applying the principle that such machines are classified by principal function and essential character, the imported goods were treated as multifunctional machines, so confiscation, redemption fine and penalty were unsustainable. Case-Laws Customs Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221642