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7. As such, the separate classifications made for Photo Copiers and Second Hand Digital Multifunction Print and Copying Machines made it clear that they were distinct and different goods. Further, the Foreign Trade policy had also recognized the different classifications for such machines in the ITC (HS) classifications of Export and Import Items, by the Directorate General of Foreign Trade, Ministry of Commerce and Industry, Department of Commerce. The Supreme Court had also held that the second hand Photo Copiers are capital goods and therefore, they are freely importable into India. Thereafter, the Ministry of Commerce had accepted the goods as second hand capital goods. However, certain restrictions had been imposed on the import of the old and used Photo Copiers, by way of a notification, bearing No.31/2005 RE, dated 19.10.2005, by amending paragraph 2.17 of the Foreign Trade Policy. However, the second hand Digital Multifunction Print and Copying Machines had been classified differently, as such machines were distinct and different in nature.