TaxTMI 
TaxTMI 
2005 (6) TMI 199
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....6 appeals, the issue is common and hence they are taken up together for disposal as per law. In C/36/2004, C/223/2004 to C/225/2004 of the parties' appeals and in C/466/2004 of the Revenue's appeal, the issue is that the importers had imported second hand Photocopier Machines and had paid for clearance as Capital Goods and also on the reason that it does not require license. In the importers' appe....
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....s within the meaning of Para 9.12 of Foreign Trade Policy and are freely importable under Para 2.17. It has also been held that they are not 'consumer goods' and has set aside the order of confiscation and imposition of fine and penalty. The learned Counsel submits that this Bench has been pleased to allow a bunch of appeals on 28-6-2005 in the case of M/s. Office Devices v. CC, Cochin/Vizag in Ap....
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....als of the importers are allowed and the appeal of Revenue is rejected. 6. In so far as the appeal No. C/326/2004 is concerned, the appellant had imported the Main Frame of the Photocopiers which require license and which are not freely importable. The learned Counsel fairly concedes the position pertaining to the import without license. However, it is his submission that in terms of the Apex Cou....