2011 (6) TMI 562

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....ems like Computer Monitor, Printers, etc. The clearances affected by the appellants to DTA units are required to be considered as imports, in terms of Para 7.3.2 of the Handbook of Procedures. The appellants accordingly, filed bill of entry for clearances of second-hand computer monitors to a DTA unit M/s. Om Enterprises by declaring the same as "reconditioned parts and accessories and computer monitor". Revenue entertained a view that the said goods were actually reconditioned computer monitors and not parts and accessories of computer monitors. Accordingly, the Revenue was of the view that there is misdeclaration of the goods and also as the import of computers monitors required a licence, there was violation of policy. Accordingly, a sho....

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....ssifiable under Customs Tariff Heading 8471 60. By drawing our attention to the said entry, it stands contended that the same is freely importable. For supporting his contention on the above point, he draws out attention to the Director General of Foreign Trade (DGFT) Policy Circular No. 29/2005-09, dated 6-10-2005, vide which reconditioned computer monitors are classifiable under Heading 8471 60. He submits that Commissioner has not referred to any policy provisions restricting the imports of the goods in question. 3. As regards the charge of misdeclaration, he submits that they have declared the goods as "reconditioned parts and accessories of monitors" instead of describing the same as "Computer Monitors". He submits that this wa....

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....econditioning of Computer Monitors was being carried out by the appellants in accordance with the said letter of permission. The Commissioner has referred to Para 2.17 of Foreign Trade Policy 2004-09, which places restriction on all second-hand goods and permits its imports only in accordance with the provisions of policy etc. The appellants have strongly contested that the imports were being made in accordance with the permission granted by the Development Commissioner. Inasmuch as, Para 2.17 itself allows imports with the permission issued in this behalf, it cannot be said that there was any violation of policy provisions. 6. In any case, we find favour with the appellants' contention on the second issue. DGFT Policy Circular No. ....