2007 (3) TMI 633

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..... Order]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Revenue's case is that importation of used printing equipment with accessories, motors, compressor and electrical fittings, without a licence was not proper inasmuch as, the said goods cannot be considered as capital goods and as such required a licence. 2. While allowing the ap .....

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..... r import at par with photocopier machines. It is not coming forthwith from the Order in Original as to what makes the Original Authority to compare the printing machine with photocopier machine. Even the basic elements of classification of goods has been given good-bye by the original authority. He at least ought to have taken glance through ITC (SH) available in volume 3 of the Exim Policy 2005-2 .....

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..... h kind of order which are contradictory in themselves and passed without application of mind throwing even the settled law into the winds. In the instant case the original authority in the first place proposed these goods to be other than capital goods holding that since they are not used for manufacture of goods and proceeded to confiscate them. At the same breath he treated these goods to be ca .....

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