TMI Blog2018 (7) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... dures (Vol. I) with reference to any of those specified restricted category of second hand capital goods--photocopier machines and digital multifunction printing and copying machines as falling in line with personal computers and laptops, the mere instance of photocopier and digital multifunction printing and copying machines being restricted category of second hand capital goods, cannot bring them under any assumed restriction on par with personal computers/laptops for the purpose of imports into this country. Appeal dismissed - decided against Revenue. - W.A.No.1236 of 2018 and C.M.P.No.10190 of 2018 - - - Dated:- 18-6-2018 - S. Manikumar And Subramonium Prasad, JJ. For the Petitioner : Mr.V.Sundareswaran ORDER ( Judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned single Judge has been assailed on the ground that the learned single Judge failed to realise, that the petitioners did not have the requisite license for the import of goods, as envisaged under para 2.17 of the Foreign Trade Policy. 7. When the appeal came up for hearing, the learned counsel for the revenue submitted that the the issues raised in the appeals are squarely covered by a decision of this Court in Commissioner of Customs Vs. M/s.City Office Equipment reported in 2014(302) ELT 212 (Mad). 8. In the said judgment, the Division Bench of this Court has held as under:- 21. Thus the procedure on import of second hand capital goods is governed by clause 2.33 of the Handbook of Procedures (Vol. I). As may be seen f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to personal computers/laptops from among the restricted category of second hand capital goods group, which means, other restricted category under second hand capital goods group, specified in paragraph 2.17, namely, photocopier machine/digital multifunctional printing and copying machines, air conditioners, diesel generating sets, like other goods falling under free category, are permitted to be imported freely. Under sub-clause (b) of clause 2.33, there is a specific reference to the import of second hand computers, including personal computers/laptops and refurbished/reconditioned spares thereof, which suffer restricted import. Sub-clause (c) of clause 2.33 is with reference to import of refurbished/reconditioned spares of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the import policy regime is laid, in the absence of any other restriction specified anywhere either in the policy or in the Handbook of Procedures (Vol. I) with reference to any of those specified restricted category of second hand capital goods--photocopier machines and digital multifunction printing and copying machines as falling in line with personal computers and laptops, the mere instance of photocopier and digital multifunction printing and copying machines being restricted category of second hand capital goods, cannot bring them under any assumed restriction on par with personal computers/laptops for the purpose of imports into this country. Contrary to the assertion of the Revenue, the import policy regime, as spoken to in parag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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