2019 (1) TMI 1684

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.... [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 photocopiers as it would include multi-functional copier....

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.... 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 submissions made by both sides, we find that the issue is c....