Customs, Excise and Gold Tribunal - Delhi
Atul Commodities (P) Ltd. And Ors. vs Commissioner Of Customs on 15 April, 2005
ORDER
R.K. Abichandani, J. (President)
1. From the earlier decisions of the Tribunal pointed out to us by the learned Counsel, it appears that there is a conflict of opinion on the question whether second-hand photocopiers are in the nature of consumer goods or capital goods. In the appeal No. C/221-226/03/NB(A), decided on 8.6.2004, it was categorically held that the item in question cannot be considered as consumer goods. Again vide Final Order No. 18/05/NB-A dated 31.12.04, similar view was taken as reflected in paragraph 8, referring to the earlier decision of the Tribunal reported in 2005 (180) ELT 84 (Mum).
2. By Final Order No. 347-352/05-NB-A, the Bench of this Tribunal has taken a contrary view on the basis of the DGFT's Policy Circular 20 (2004-2009) dated 23.2.2005 holding that second hand photocopiers are in the nature of consumer goods. We have gone through the said Circular and are of the view that there is a conflict of opinion inasmuch as the said Circular is in context of paragraph 5.1 of the Policy. It would, therefore, be appropriate that the said conflict be resolved by a Larger Bench. The Registry will obtain appropriate orders for fixing the date of hearing of the appeal before the Larger Bench on 9.5.2005.