TMI Blog2005 (7) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... for disposal as per law as the issue involved in all these four appeals is common and they can be disposed of by the common order. The issue involved in these appeals is as to whether the import of used photocopier, copying assembly which are second hand machinery, is required to be treated as capital goods. The lower authorities have held that they are not capital goods and had denied the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals. However, the learned Counsel does not challenge the valuation. He submits that the appeals have to be allowed only on the ground that the import does not require licence and hence the confiscation fine and penalty is required to be set aside. 2. Learned SDR fairly conceded that the issue is covered by the cited judgments. However, he wishes to reiterate the departmental view. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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