2011 (9) TMI 628

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.... order passed by the Tribunal which has allowed the appeal of the Assessee and has held, the second hand photocopier machine is freely importable and therefore confiscation of the said material, imposition of fine and penalty is not justified.   2. The Assessee has imported used photocopier/photocopying assembly, separately under different bills. The original Adjudicating Authority passed an....

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....100) ECC 409 (Tri-LB), which has held that the import of second hand photocopier machine is to be treated as capital goads and not as consumer goods and hence it does not require procurement of license in terms of the EXIM Policy. They are freely importable and hence the goods cannot be confiscated. Appellants had not challenged the enhancement of the value. Therefore the appeals are allowed only ....

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....ted as under:-   Second Hand Goods:- All second hand goods shall be restricted for imports and may be imported only in accordance with the provisions of this Policy, ITC(HS), Handbook (Vol. 1), Public Notice or a licence/certificate/permission issued in this behalf.   Then he pointed out to Handbook of Procedures - (Vol.1), 1st September 2004 - 31st March 2009, w.e.f. 1st April, 2006. ....

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.... the following categories:-   The Import of second hand computers including personal computers and laptops are restricted for imports.   The import of refurbished/reconditioned spares will be allowed on production of a Chartered Engineer certificate that such spares have a residual life, not less than 80 per cent of the life of the original spare.   4. A perusal of the same makes....