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3.The case of the petitioners is that in terms of DGFT Notification No.31/2005 dated 19.10.2005 amending para 2.17, there is no restriction for importing old and used digital multifunction print and copying machines and the goods are freely importable in terms of definition under para 9.12 of Foreign Trade Policy 2009-2010. The Department on the other hand would submit that the Notification No.31/05 permits import of second hand capital goods including refurbished/reconditioned and spares shall be allowed freely. However, second hand personal computers/laptops, photocopier machines, air conditioners and diesel generating sets will only be allowed against a license . The respondents seek to bring digital multifunction print and copying machines as a photocopier machine and a printer and license is required. It is further contended that in terms of Notification No.35 dated 28.02.2013, the Government amended para 2.17 of the Foreign Trade Policy that under the head second hand goods in the category of second hand capital goods, import of digital multifunction print and copying machine was permissible only against authorization.