Assessee is engaged in the
business of importing "used digital multifunctional printer and
copying machines" and during the year under consideration ... Assessee, observed that the Assessee has imported old and digital
multifunction printer and copying machines which are classified as
electrical and electronic assembled machines destined
Bench
The appellant had imported old & used digital multifunctional printers and copying machines. The value of the goods was enhanced ... penalty on the ground that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
Bench
The appellant had imported old & used digital multifunctional printers and copying machines. The value of the goods was enhanced ... penalty on the ground that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
Bench
The appellants had imported old & used digital multifunctional printers, scanner and copiers and old & used analogue copying machines of various models ... learned counsel submitted that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
Bench
The appellants had imported old & used digital multifunctional printers, scanner and copiers and old & used analogue photocopier machines of various models ... learned counsel submitted that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
onwards appellant started importing consignments of old and used Digital Multifunction Printers/Devices with Accessories and Attachment in terms of provisions contained in paragraph ... dated 07.04.2014 for clearance of 391 numbers of Digital Multifunction Printers with all relevant import documents. The consignment was examined in the presence of chartered
clearance of 242 nos. of used Cannon make multifunctional copier cum printers. M/s Katka Digital Printers (Appeal No.C/1341/2011) filed Bill ... Venkatesan submitted that the goods though described as multifunctional copier cum printers are per se photocopiers. Further, that after amendment, used digital multifunctional print
Bench
The appellant had imported old & used digital multifunctional printers and copying. The value of the goods was enhanced ... that there is no restriction on free import of second hand digital multifunction print and copier machines. He further submits that in view of this
single entry in
Tariff and copying machines whether or not combined with printers and
facsimile machines are classified elsewhere as also machines which perform ... which was imported by the appellant and on facts held
that the multifunction printing and copying machines are also essentially
digital photocopiers which
appellant the second had equipment imported by the appellant was Digital Multifunctional Copier Machines and not simple photocopiers. That the model numbers described ... Digital Multifunctional Copier Machines. That no license is required to be procured for the second hand & used Digital Multifunctional Copiers as only ordinary second
