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2016 (10) TMI 16 - AT - CustomsClassification of used Digital Multifunction Machines - Chapter Heading 9009 of Customs Tariff or Chapter Sub-heading 847160 of the Customs Tariff - photocopier machines as envisaged under para 2.17 of FTP or photocopying apparatus under the Customs Tariff - the decision in the case of Shivam International Vs. Commissioner of Customs, Cochin [2013 (3) TMI 408 - CESTAT BANGALORE] has been referred - Held that: - the decision in the case of Shivam International applies to the present case - redemption fine and penalty set aside. Valuation of Analogue Photocopiers - value enhanced by Chartered Engineer - Held that: - no finding given in favor of appellant - imposition of redemption fine and penalty upheld - amount to be paid within two months - appeal disposed off - decided partly in favor of appellant.
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