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2016 (10) TMI 16 - CESTAT BANGALORE

2016 (10) TMI 16 - CESTAT BANGALORE - TMI - Classification of used Digital Multifunction Machines - Chapter Heading 9009 of Customs Tariff or Chapter Sub-heading 847160 of the Customs Tariff - photocopier machines as envisaged under para 2.17 of FTP or photocopying apparatus under the Customs Tariff - the decision in the case of Shivam International Vs. Commissioner of Customs, Cochin [2013 (3) TMI 408 - CESTAT BANGALORE] has been referred - Held that: - the decision in the case of Shivam Intern .....

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ant Mr. Mohd. Yusuf, A.R. For the Respondent ORDER The present appeal is directed against the Order-in-Appeal dated 07/01/2014 passed by the Commissioner of Customs (Appeals), Cochin, vide which he has rejected the appeal of the appellant and upheld the Order-in-Original dated 08/06/2009 passed by the Joint Commissioner of Customs (Imports), Custom House, Cochin. 2. The brief facts of the present case are that the appellant is engaged in the business of import and trading of second hand Digital .....

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.66 and filed Bill of Entry No. 242652 dated 24.3.2009 with the assessment group at Customs House, Cochin. The Department in terms of Customs Circular No. 4/2008 dated 06.2.2008 ordered the first check 100% examination with the assistance of a locally approved Chartered Engineer, viz. SGS India Pvt. Ltd., Cochin, who vide his report dated 15.4.2009 estimated the value of the goods at EURO 21540 as against the true and correct transaction value as declared by them at EURO 16995. The appellant had .....

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ty of ₹ 1,50,000/-. The appellant took the delivery on payment of the entire amount and thereafter, filed an appeal before the Commissioner of Customs (Appeals), who vide Order-in-Appeal dated 7.1.2014 upheld the Order-in-Original passed by the Joint Commissioner of Customs (Imports). Hence the present appeal. 3. Heard both the parties and perused the records. 4. The learned counsel for the appellants submitted that the impugned order passed by the Commissioner (Appeals) is patently errone .....

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ts sent through e-mail using a computer, facsimile, etc. The learned counsel also submitted that until 2007, photocopiers were undisputedly classified under Chapter Heading 9009 of Customs Tariff and during this period, multifunctional digital machines were held by different Benches of the Tribunal to be classifiable under Chapter Sub-heading 847160 of the Customs Tariff. He further submitted that multifunctional machines like the machines involved in the present case are not and cannot be said .....

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f old & used digital multifunctional print and copier machines are incorrect and liable to be set aside. 4.1. The Revenue challenged the decision of the Tribunal in the case of Shivam International (supra) before the Hon ble High Court of Kerala and the Hon ble High Court has dismissed the Revenue s appeal vide order dated 02/06/2016 in Customs Appeal No. 7 of 2011, wherein the Hon ble High Court has observed in Paragraph 2 as under : 2. We heard the learned Standing Counsel for the appellan .....

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vise of Ministry of Law and Justice, the Government of India have decided to accept the judgment of the Madras High Court and not to file any SLP before the Apex Court. This means that the Government of India itself have accepted the view taken by the Madras High Court, upholding the view taken by the Tribunal in the impugned orders herein. In such circumstances, we do not find any reason to entertain these appeals. Appeals are accordingly dismissed. The learned counsel also submitted that in vi .....

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