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2016 (6) TMI 756 - AT - CustomsImport of multifunctional devices (MFDs) from Canada - second-hand machines - 40 machines are treated as hazardous waste - adjudicating authority confirmed the higher assessable value based on the Chartered Engineer (C.E.) certificate. - Held that:- the 40 MFDs imported were not functional and did not satisfy the condition of direct re-use as envisaged in the MOEF-OM. It is true that some of the 40 MFDs, (however, not all) were found to be working after being tested with another suitable hard disk. In our considered view, the MFDs, should have been functional/capable of direct re-use in the very state they are imported into India, without requiring addition of hard disk or other parts - Decided against the assessee.
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