TaxTMI 
TaxTMI 
2018 (8) TMI 1527
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....der Rule 9 of the Customs Valuation (Determination of Price of Imported goods), Rules, 2007 (hereinafter referred to as Valuation Rules). It further appeared to the department that the impugned goods are covered under Schedule VIII of the Hazardous and other Waste (Management and Transboundary Movement) Rules, 2016 (hereinafter referred to as HOW Rules); that country of origin certificate mentioned the country as New Zealand whereas the Chartered Engineer certificate mentioned it as China and Japan and shipped from New Zealand; that the goods were restricted for import as per para 2.31 of the Foreign Trade Policy 2015-2020, however no valid authorization was possessed by the appellants for import of the subject goods. Proceedings were initi....
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....notification dt. 07.11.2014 issued by the Ministry of Communications and Information Technology had added Copying Machines/Duplicators to the said schedule. iii) From the above it is therefore clear that Multi Function Device which is a combination of printer, scanner and copier etc.is not covered as "printer" in that order issued in 2012 or in the subsequent order issued in 2014. In respect of the finding that the goods are falling as Hazardous Waste, Ld. Advocate submits that Schedule VIII of the said HOW Rules at the foot note states that policy for free trade for ‚multi function print and coping machine‛ is to be reviewed, once the MFD is domestically manufactured. Hence it is clear that as of now there are no standards m....
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....ed the CBEC that import of second hand Multi Function Printers are neither registered with BIS nor having permission from the Ministry for their import. Such imports would be a violation of the said 2012 order. However, a perusal of the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012 at page 32 onwards of the paper book, brings out that although printers, plotters find a place at Sl.No.7 & 8 respectively of the Schedule to the Notification, there is no reference to Multifunction Devices. Even in the notification dt. 07.11.2014 wherein Sl.No. 16 to 30 was added to the earlier list, only Copying Machine / Duplicators have been found at Sl.No.26. Evidently, the MFDs which is a combination of ....
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....ld that the goods cannot be cleared for home consumption is on his conclusion that the goods are ''Other Wastes'' in terms of Rule 3 (23), as included in Part-D of Schedule III to the HOW Rules 2016. We note that even during the proceedings before the original authority, appellants had drawn attention to the report of the Technical Review Committee under the HOW Rules held on 18 & 19^th October 2016.The relevant portion of this decision taken therein as found in para- 7 (iv) on page 4 of the original order is as under: "The Committee noted the concern of producers regarding clearance of consignments by customs from1.10.2016 in the absence of EPR authorization from CPCB under E-waste Rules, 2016. As per the Rules the process of EPR author....
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....the Ld. Advocate's contention that foot note at Schedule VIII of HOW Rules states that in the Policy, free trade for ‚Multi Function Printer‛ and copying machine is to be reviewed once the MFD is domestically manufactured. This would evidently mean that there is no bar of import on such MFDs on account of HOW Rules. Viewed in this light, refusal to allow home consumption for this impugned goods on this score cannot sustain and is set aside. 6. However, it remains undisputed that the impugned goods are restricted for import as per 2.31 of FTP 2015-2020 and hence will become liable for confiscation under Section 111 (d) of the Customs Act, 1962. Nonetheless, as there is no absolute prohibition on import of these goods and but o....