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2. The appellant imported 242 numbers of second hand MFD (Digital Multifunctional Devices) printers cum copiers of Canon, Konica, Ricoh and Kyocera falling under CTH 844331100. The Department was of the view that the goods are waste electrical and electronic assemblies and that the goods are restricted under Para 2.17 of the FTP and required a licence from DGFT.

3. It is brought out from the evidence and records that the goods have been described in the Bill of Entry and valued as per the Chartered Engineer certificate as MFD copiers and not per se photocopiers. The restriction for import of MFD copiers was introduced in the FTP w.e.f. 05/06/2012. The said goods having been imported prior to 05/06/2012, the said restriction is not applicable.