TMI Blog2018 (8) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... ort. Such imports would be a violation of the said 2012 order - However, a perusal of the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012 at page 32 onwards of the paper book, brings out that although printers, plotters find a place at Sl.No.7 8 respectively of the Schedule to the Notification, there is no reference to Multifunction Devices - the finding of the lower appellate authority that the impugned goods suffers from non-registration under BIS is flawed and is set aside. Clearance of goods for Home Consumption - Held that:- The goods have been imported vide Bill of Entry dt. 03.01.2017. For the imports made till 30.04.2017 no EPR authorization is necessitated - refusal to allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department that the impugned goods are covered under Schedule VIII of the Hazardous and other Waste (Management and Transboundary Movement) Rules, 2016 (hereinafter referred to as HOW Rules); that country of origin certificate mentioned the country as New Zealand whereas the Chartered Engineer certificate mentioned it as China and Japan and shipped from New Zealand; that the goods were restricted for import as per para 2.31 of the Foreign Trade Policy 2015-2020, however no valid authorization was possessed by the appellants for import of the subject goods. Proceedings were initiated against the appellants which culminated in the order of original authority re-determining the value under Rule 9 of the Valuation Rules, confiscating the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) From the above it is therefore clear that Multi Function Device which is a combination of printer, scanner and copier etc.is not covered as printer in that order issued in 2012 or in the subsequent order issued in 2014. In respect of the finding that the goods are falling as Hazardous Waste, Ld. Advocate submits that Schedule VIII of the said HOW Rules at the foot note states that policy for free trade for multi function print and coping machine‛ is to be reviewed, once the MFD is domestically manufactured. Hence it is clear that as of now there are no standards made available by the Government for such MFDs. iv) ITC(HS) Schedule-I to the import policy under Heading 8443 refers to BIS standards only for printers like Dot m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a violation of the said 2012 order. However, a perusal of the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012 at page 32 onwards of the paper book, brings out that although printers, plotters find a place at Sl.No.7 8 respectively of the Schedule to the Notification, there is no reference to Multifunction Devices. Even in the notification dt. 07.11.2014 wherein Sl.No. 16 to 30 was added to the earlier list, only Copying Machine / Duplicators have been found at Sl.No.26. Evidently, the MFDs which is a combination of printers, scanners, copiers etc. and a separate genre of machines do not find a specific entry in the schedule to the said notification. Ld. Advocate has also drawn our at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e III to the HOW Rules 2016. We note that even during the proceedings before the original authority, appellants had drawn attention to the report of the Technical Review Committee under the HOW Rules held on 18 19 th October 2016.The relevant portion of this decision taken therein as found in para- 7 (iv) on page 4 of the original order is as under: The Committee noted the concern of producers regarding clearance of consignments by customs from1.10.2016 in the absence of EPR authorization from CPCB under E-waste Rules, 2016. As per the Rules the process of EPR authorization stipulates up to 90 days for submission of the application and up to 120 days for processing the application by CPCB to grant EPR authorization Thus, the grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine is to be reviewed once the MFD is domestically manufactured. This would evidently mean that there is no bar of import on such MFDs on account of HOW Rules. Viewed in this light, refusal to allow home consumption for this impugned goods on this score cannot sustain and is set aside. 6. However, it remains undisputed that the impugned goods are restricted for import as per 2.31 of FTP 2015-2020 and hence will become liable for confiscation under Section 111 (d) of the Customs Act, 1962. Nonetheless, as there is no absolute prohibition on import of these goods and but only a restriction brought about by para 2.31 of the FTP, there is no reason why appellants should not be given an option to redeem the goods for home consumption as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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