2005 (7) TMI 524

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....hla, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The common issue is involved, therefore, the appeals are being taken up together. 2. Appellants made import of an old and second hand photocopier machine. The price declared by the appellant as per invoice is not accepted by the Customs authority. The goods were examined by the Chartered Engineer of M/s. Moody I....

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....(184) E.L.T. 135 (Tri.-L.B.) held that second hand photocopier machines are capital goods. 4. In respect of valuation, the contention of the appellant is that appellant declared the price as per the invoice of the supplier. The goods were re-examined by the Chartered Engineer and as per the certificate issued by the Chartered Engineer, the goods in question are obsolete and year of manufac....

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....ered Engineer. 6. We find in this case the goods were confiscated on the ground that these are not capital goods. Therefore, are imported in violation of the Foreign Trade Policy. This issue is now settled by the Larger Bench of the Tribunal in the case of Atul Commodities (P) Ltd. v. Commissioner of Customs, Cochin & Hyderabad (Supra). In this case the Tribunal held that photocopies are c....