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TMI Blog2016 (7) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals were heard together and are disposed by this common order as the issues for consideration are the same in all the three cases. 2. The appellants M/s Vishwakna Enterprises (Appeal No.C/2854/2012) filed Bill of Entry No.4482956 dated 27-08-2011 for clearance of 242 nos. of used Cannon make multifunctional copier cum printers. M/s Katka Digital Printers (Appeal No.C/1341/2011) filed Bill of Entry No.2529320 dated 04-01-2011 for clearance of used cannon MFD copiers. Similarly Sri Sai Graphics filed Bill of Entry No.4247842 dated 02-08-2011 for clearance of 113 nos. of second hand Cannon MFD(Digital Multifunctional devices) 3. The goods being second hand and the department not convinced by the declared value, the same were appraised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing sets will only be allowed against a licence. The said condition underwent an amendment wef from 05-06-2012 which reads as under. Import policy Conditions, if any 1. Second Hand Capital Goods Group (a) Restricted category (i) Personal computers / laptops (ii) Photocopier machines / Digital multifunction print & copying machines. (iii) Air conditioners (iv) Diesel generating sets Restricted Allowed to be imported only as per provisions of FTP, ITC(HS), HBP v1, Public Notice or an Authorisation issued for import of the specified second hand item. 5. It is seen that prior to 05-06-2012, the restriction was only with regard to photocopiers. After 05-06-2012, Digital multifunctional print and copying machines were also in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the Bills of entry and contended that the goods imported by appellant are classified under CTH 84433100 while the classification of photocopiers is CTH 84433930. He relied upon the following judgments and pleaded that the confiscation is unjustified. i) Shivam Internationals CC Cochin [2012(286) ELT 545(Tri-Bombay)] ii) Sai Graphics Systems Vs CC (Seaport-import) Chennai [2013(289) ELT 423(Mad)] iii) CCE, Delhi Vs Best Mega International [2013(293) ELT 243(Tri-Del)] 8. I have considered the rival submissions and perused the appeal papers. The classification of goods shown in the Bill of Entry is CTH 84433100 which is that of MFD machines. So also the description of goods shown in Bill of Entry is not photocopiers but it is state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines is more than 5 years and the same are not e-waste fit to be discarded during the period of dispute, para 2.17 of the Foreign Trade Policy mentions the restricted category of second hand capital goods and the same mentioned only "photocopier machines" as one of the items which could not be imported in old and used condition without an import licence. The term "Digital Multifunction Printing and Copying Machines" was added in para 2.17 of the Foreign Trade Policy only w.e.f. 5-6-2012. The point of dispute is as to whether during period prior to 5-6-2012, which is the period of dispute in this case, old and used Digital Multifunction Printing and Copying Machines could be imported without licence or not. 6.1. We find that from the Min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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