2016 (12) TMI 636

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.... Sh. Satyapal, AR, for the appellant Sh. B.L. Yadav, Consultant, for the respondent PER: ASHOK JINDAL The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondents have filed bill of entry for clearance of goods declared as old and used mainframes of vs. Ltd photocopier assemblies consisting of functional gears, feeding rod, fixing, rollers, c....

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....but held that these are parts and components of photocopier machine, therefore, the same are classified under CTH 90099900. Aggrieved from the said classification, revenue is in appeal before us. 3. Heard the parties and observed the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of the impugned order, we find that the Chartered Engineer ....