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2006 (4) TMI 140 - HC - CustomsEXIM Policy - Import of Second-hand photocopiers - capital goods or consumer goods - licence - HELD THAT:- We are of the view, second-hand photocopier machines imported by the importer would also be governed by the above-mentioned circulars the exemption which we have already stated is with regard to the import of new photocopier machines, under EPCG Scheme provided they are required for manufacturing of goods or rendering services. The goods imported by the importer will not fall under that category. Consequently the order passed by the Tribunal cannot be sustained and the same stands set aside. We have already found that the importer is bound by the policy Circulars No. 16/03, 19/03 and 20/05 and the second-hand photocopier machines are second-hand goods and are not freely importable as "capital goods", the only exemption is with regard to the import of new photocopier machines, provided they are imported under EPCG Scheme and are required for manufacturing of goods or rendering services. Thus, we are inclined to allow these appeals and set aside the orders passed by the Tribunal.
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