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2014 (2) TMI 170 - AT - CustomsImport of Used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories - Confiscation of goods - Hazardous waste - Classification of goods - Penalty u/s 112 - Held that:- Goods in question are not waste and scrap of electrical or electronic assemblies. The goods in question is ‘used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories'. The same is used for developing photo films as well as digital printing as per the catalogue on record therefore the impugned order whereby it has been held that the goods in question is a Hazardous Waste is not sustainable. As per the catalogue the machine in question is capable of developing films and thereafter printing the photographs as per the catalogue. The machines in question is capable of developing photo films and also capable of digital printing service and digital data processing service and same manner as the film process operation. The Revenue wants to classify the same under chapter 84 of the Tariff which covers automatic data processing machine and units thereof. The appellant before the adjudicating authority also claim the classification under heading 9010 of the Customs Tariff which covers the apparatus and equipment for photographic film. Therefore, the goods are classifiable under heading 9010 of the Customs tariff - Decided in favour of assessee.
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