2019 (1) TMI 1684

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....pondent : Mr Bhanu Kiran, A.R. ORDER [Order per: M.V. Ravindran.] This appeal is filed against order-in-appeal No. 08-2011 dated 18/03/2011. 2. Appellant herein had imported multi functional copiers and declared the same in the Bill of Entry. Revenue authorities were of the view that these imports cannot be classified as multi-functional copiers but have to be considered as photocopier....

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.... the other hand submits that this plea is being taken for the first time before the Tribunal and not taken before the lower authorities, hence should be considered or not is a question. It is his further submission that the appellants have been importing these photocopier machines and classifying them as multifunctional copiers which is incorrect. 4. On a careful consideration of the submission....