Document Fragment View

Matching Fragments

2. The brief facts of the case are that the appellants have imported various models of digital Multi-functional printers, Copiers and Photocopiers-cum-printers (machines for short) from different units/warehouses of M/s. Xerox Corp located in different countries all over the world. The aforesaid goods, in the condition in which they were imported were either in one consignment as a whole or in split packing, say, two or three boxes containing various parts/ modules constituting complete machines. They were assessed as complete machines at the time of import under CTH 8471.

2.1 After import, they were sold and installed at the premises of various customers outside the jurisdiction of Meerut-II Commissionerate. The appellant did not install/sale any machine within the jurisdiction of Meerut-II Commissionerate which has been notified under Notification No. 39/2001-CE (NT) dated 26.06.2001 read with Notification No. 14/2002-CE (NT) dated 08.03.2002.

3. The Commissioner in his order observed that during the period under reference M/s XIL imported various parts/ modules/ accessories of digital multi functional printers, copiers and photocopiers cum printers (referred as machines) of different models from units/ warehouses of M/s Xerox Corporation and other partners of M/s Xerox Corp located in different countries and all over the world. Some of these machines were also imported by M/s XIL in Semi Knocked Down (SKD) condition and incomplete machine also. These imports were effected on the basis of specific requirement of customers in India as per Purchase Orders issued by the appellant in this regard. It has been alleged in the SCN that the appellant assembled these parts/modules/accessories so imported into a complete machine which amounted to manufacture. But the appellant did not pay any duty on such activities undertaken by them in the name of trading of the said goods.