Indian Kanoon - Search engine for Indian Law

2. The appellant imported Multi Function Digital Photocopying machines which also function as printer, scanner, Xerox etc. with memory function within them and filed Bill of Entry for clearing the same. The Customs at Hyderabad detained the consignment on the ground that the goods were hazardous substances to be treated as e-waste which were prohibited for import under Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 and also they were restricted for import under para 2.17 of the FTP. According to appellant, the goods which are photocopiers falling under CTH 84433930 which attract nil rate of duty are only restricted under FTP and not MFD machines that are classified under CTH 84433100. The issue stands covered by the judgment of Honble Tribunal in the case of Shivam International Vs. CC, Cochin [2012(286) ELT 545 (Tri. Bang.)] on the ground that the restriction of import for MFD is w.e.f. 05/06/2012 only. The Honble Madras High Court in the case of Sai Graphic Systems Vs. CC, Chennai [2013(289) ELT 423 (Mad.)] has taken similar view.