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Import of second hand photocopiers during 2004 and 2005 - whether the Commissioner (Appeals) and Appellate Tribunal are correct in holding that the second-hand photocopiers imported and meant for service sector are "Capital goods" free importable and not "Consumer goods? - Held that: - reliance placed in the case of Atul Commodities Pvt. Ltd. & Ors. Versus Commissioner of Customs, Cochin-9 [2009 (2) TMI 18 - SUPREME COURT], where it was held that Used Photocopier Machines are capital goods, hence, import of old & used photocopying machines stands covered by the concept of “second-hand capital goods” - appeal dismissed - decided against Revenue.





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