TaxTMI 
TaxTMI 
2011 (8) TMI 1064
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....ya International [2010 (262) E.L.T. 968 (Tri.)]. The learned SDR urges that the fine and penalty as imposed by the adjudicating authority in each case be restored for the reason that the importers have imported restricted goods without valid import licence repeatedly and by reduction to standard percentage of 15% and 5% of fine and penalty respectively, importers would be encouraged to continue import of restricted goods without licence, thus contravening the import policy. On the other hand, learned counsel for the importers has relied upon the High Court's decision in Sai Copiers (supra) to support the impugned orders. He also relies upon the judgment of the Hon'ble Kerala High Court in the case of Commissioner of Customs, Cochin v. Office Devices [2009 (240) E.L.T. 336 (Ker.)] in Appeal No. C/8/2008, wherein the reduction of fine and penalty to 10% and 5% respectively of import of restricted goods (second-hand photocopiers) without licence was upheld, the decision of the Tribunal in Rajeshwari Graphics v. Commissioner of Central Excise, Tuticorin vide Final Order Nos. 442-450/2007, dated 18-4-2007 which was upheld by the Hon'ble High Court of Madras and the decisions of th....
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....es and the Models inspected are classified as low duty, Medium Duty & Heavy Duty. 2.4 In this consignment make/model numbers are available for all the items. YOM is available for some of the items & not available for most of the items. Based on the physical condition of parts, wear & tear, usage/meter readings, log book details, introduction of the models. Inquiries made in the local market, etc., we are of the opinion that the estimated YOM would be as indicated in Annexure-1. 2.5 The used digital (as per Annexure-1) are with multifunction facilities, viz., capable of performing two or more functions viz., scan, print, copy, fax and email, etc., and also having storing devices such as HDD, RAM, etc. This machine can perform the above functions in standalone mode and also capable of connecting to ADPS (Automatic Data Processing System) or network. 2.6 .................................................... 2.7 .................................................... 4.2 It is also seen from page No. 4 of the said report that the Chartered Engineer recorded conclusions in Column No. 4, which is reproduced in the submissions made by the ld. SDR. 4.3 In th....
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....ermal print processes. The two most common types of printers are : (1) Electrostatic printers, which employ a process that involves electrostatic charges, toner and light. A light source (e.g., a laser, a light-emitting diode) is used to cancel the charge at specific points on a positively charged photoconductive surface (usually a drum) leaving a positively charged replica of the image. The negatively charged toner is electrostatically attracted to the photoconductive surface, reproducing the original image. The toner is electrostatically transferred to the print medium, which has a stronger positive charge than the photoconductive surface, and the image is then fused to the print medium by applying pressure and heat. (2) Inkjet printers. These machines place drops of ink onto a print medium to create an image. This heading includes printers presented separately for incorporation or in connection to other products of the nomenclature (e.g., receipt printers of cash registers of heading 84.70). (B) Copying machines. This group includes apparatus for the production of copies from original documents, such as : (1) ....
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....otocopying apparatus and thermo-copying apparatus. (C) Facsimile machines. Facsimile (or fax) machines are for the transmission and reception of text or graphics over a network and for the printing of a reproduction of the original text or graphics. Part (D) below describes such apparatus when capable of performing a copying function. (D) Combinations of printers, copying machines or facsimile machines. Machines which perform two or more of the functions of printing, copying or facsimile transmission are generally referred to as multi-functional machines. These machines are capable of connecting to an automatic data processing machine or to a network. The criterion "capable of connecting to an automatic data processing machine or to a network" is described in the Sub-heading Explanatory Note below. 4.5 It can be seen from the above reproduced explanatory notes to HSN that the notes specifically categorized the machines falling under Heading No. 84.43 into four different gro....
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....tions they perform, the Multi-Functional Machines would serve as input and output devices of an ADPM (computer) and thus serve as unit of an ADPM, which on a reading of Chapter Note 5(C), clearly classifies them as falling under Heading 84.71.60 of the Act. 14. We are not in agreement with the submission made by the learned senior counsel for the Revenue. The primary contention of the respondent is that no one function of the Multi-Functional Machines, even printing, can be seen as predominant. This has clearly been shown to be incorrect on facts, and in light of the submissions by the appellants, there has been no case made out for classification of the goods under the residuary Heading 84.79.89. We may also notice that the Tribunal, while considering the decision on which reliance was placed by learned counsel appearing for the appellants, has stated that those decisions are distinguishable on facts without appreciating that in principle, the case cannot be distinguished." 5. In view of the foregoing, the impugned orders to the extent of confiscation and consequent penalties challenged in respect of 'old & used digital multifunctional print and copier machines' are in....