2005 (6) TMI 199

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....eeran, Member (J)]. - In this bunch of 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 ....

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....hotocopiers can be imported as Capital Goods 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/....

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....side. Respectfully following the same, the appeals 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, i....

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.... does not contest the same. 7. Heard learned SDR who reiterated the departmental view. 8. On a careful consideration, we find that in this appeal, the appellants have imported the Main Frame of second hand photocopier machines, which requires license. Therefore, the order of confiscation and imposition of fine and penalty is justified. However, the enhancement of value by the department by a....