TaxTMI 
TaxTMI 
2007 (11) TMI 140
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....disk drives, it was noticed that they bore a label stating that these were "Factory Re paired". All these items were exempted from duty by way of notification. The declared value was accepted by the customs. However, Revenue proceeded against the respondents on the ground that there is a restriction in the Exim Policy with regard to the import of PCs/Laptops, which are second hand and also since PCs/Laptops are in terms of the clarification issued by DGFT Circular are second hand goods and their parts are also restricted. It was considered that the hard disk drives, which are imported are parts of PC/Laptops and therefore they are restricted for importation. Proceedings were initiated against the respondent and adjudicating authority held t....
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....was also argued that the hard disk drives are used as storage device in computer and they could be used in PCs and Laptops and they can be considered as part of PCs and Laptops. Therefore the restrictions provided under Para 2.17 of the Exim Policy are clearly applicable to the subject item. Therefore there was a prayer for restoring the order in original and setting aside the impugned order of the Commissioner (Appeals). 4. Shri Sambi Reddy, learned JDR reiterated the grounds of the appeal and Shri B.V. Kumar, the learned advocate, appeared on behalf of the respondent. 5. He took us through the Exim Policy various provisions and explains that only second hand capital goods....
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....nbsp; Name of the Suppliers M/s. Sun Microsystems Pvt Ltd, C/o, DHL Internationa....
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.... 6th Floor, Divyasree Chambers, Off. Langford Road, Shanthinagar, Bangalore - 560025. Invoice number & Amount 2186520 dated 3-7-2004 for USD &n....
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....bsp; • Old/obsolete items, after sometime, if not sold in time, have to be tested, to satisfy that the items are fit for sale/use. • In a few cases, defective items of various natures are refurbished for sale but the cost would be definitely less that a similar new items. • The above operation has to be done at one place. In the above case, it is done in a service division. Therefore, we can read the sticker as factory repaired Seagate. BANGALORE D. Srinivas &nb....