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Cus - Multifunction machines are different and distinct from photocopying machines and,therefore, during period prior to amendment of FTP w.e.f 5.6.2012, import of these goods did not require any import licence: CESTAT by Majority

By TIOL News Service

NEW DELHI, MAR 31, 2015: THIS is a Revenue appeal. The issue is as to whether Digital Multifunction Printing and copying Machines (Old and used), imported prior to 05.06.2012 are hit by Para 2.17 of the Foreign Trade Policy, which placed the same under the restricted category with effect from 05.06.2012. It is seen that prior to the said date, only photocopier were listed under the said Para 2.17 of the Foreign Trade Policy for the purposes of requirement of licence.

After the matter was heard, there was a difference in opinion between the Members of the Division Bench and, therefore, the matter came to be referred to the third Member for a majority view.

The following is the difference of opinion:-

Whether the Digital Multifunction printing and photocopying machines imported prior to 6.6.2012 do not require a license for importation of the same as held by Member (Judicial) or the same require a license for importation as held by Member (Technical)?

We reported this as 2014-TIOL-649-CESTAT-DEL.

The third Member (T) on reference has passed an order recently.

It is inter alia observed –

+ During the period prior to 5.6.2012, in terms of para 2.17 of the Exim Policy, while import of the second hand capital goods was allowed freely, second hand personal computer, photocopier machines, air conditioner and DG sets shall be allowed only against an import licence;

+ During the period prior to 5.6.2012, para 2.17 did not cover the "Digital Multifunction Print and Copying Machines" and this item was made a restricted item for import only w.e.f. 05.06.2012;

+ As is clear from the minutes of 24th meeting of Technical Review Committee held on 16.11.2011, the Committee recommended to the DGFT for the necessary amendment to restrict the import of second hand Digital Multifunction Print and Copier Machines;

+ In view of the recommendation of the Technical Review Committee, para 2.17 of the Exim Policy was amended w.e.f. 05.06.2012 to specifically include the second hand Digital Multifunction Print and Copier Machines.

+ In view of this, during the period prior to 5.6.2012, the old & used / second hand multifunction machines could be freely imported and no import licence was required. [Shivam International - 2011-TIOL-851-CESTAT-BANG relied upon]

+ If the word 'photocopier machines' also covered the "Digital Multifunction Print and copying machines", there would have been no necessity for the DGFT to specifically include the second hand multifunction machines in para 2.17 of the Exim Policy.

In fine, the third Member on reference agreed with the decision of Member (Judicial).

So, by a Majority order, all the appeals filed by the Revenue were rejected.

(See 2015-TIOL-585-CESTAT-DEL)


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