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2015 (2) TMI 1221 - AT - CustomsClassification of imported item - restricted item - Whether the Digital Multifunction Printing and copying Machines (Old and used), imported prior to 5-6-2012 are hit by Para 2.17 of the Foreign Trade Policy, which placed the same under the restricted category with effect from 5-6-2012? - Held that: - the import of second-hand multifunction machines became restricted only w.e.f. 5-6-2012 and before 5-6-2012, these second-hand capital goods could be imported without any import licence. The Technical Review Committee of the Ministry of Environment and Forest in meeting held on 16-11-2011 considered the photocopier machines and multifunction machines as different goods, though with similar function and recommended putting restrictions on import of second-hand multifunction machines. In fact, if the word ‘photocopier machines’ also covered the “Digital Multifunction Print and copying machines”, there would have been no necessity for the DGFT to specifically include the second-hand multifunction machines in Para 2.17 of the EXIM Policy. Appeal rejected - decided against Revenue.
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