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2016 (12) TMI 636 - CESTAT CHANDIGARHClassification of imported goods - old and used mainframes - classified under CTH 90099900 as part of photocopier machine or under CTH 90091200 as Electrostatic Photocopying Apparatus? - goods liable for confiscation on the ground that these are old and used mainframes were to be treated as photocopier that all second hand goods except second hand capital goods are restricted for imports as per para 2.17 of the Foreign Trade Policy (2004-2009) and required specific import licence. As the respondent was not having import licence, therefore, the goods were held liable for confiscation - Held that: - we find that the Chartered Engineer has given certificate where it has been pointed with the mainframe of photocopier machine were found to be incomplete set of machine parts, some components i.e. Trolleys, main Mother Boards, Paper Deck, lamp Regulators were not found. Therefore, these are the parts of main frame assembles and the said missing parts are required to complete the photocopier machine. The said report of the Chartered Engineer has not been disputed by Vs. Ltd the adjudicating authority nor in the appeal, therefore, we hold that the Ld. Commissioner (A) has correctly classified the goods in question as part of photocopier machine and under CTH 90099900 - appeal dismissed - decided against Revenue.
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