BE-OFFICE AUTOMATION Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The issue that has been referred for consideration by the Larger Bench is as follow : "Whether sub -assemblies and assemblies of photocopies would come under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999 (reconditioned components of photocopiers)."

(2.) We heard both the sides.

(3.) Ld. Counsel for the appellants submitted that although the department had been treating the main frame of photocopier imported by the appellants as parts and components. According to him, there is no difference between components or parts or sub -assembly. The Import -Export Policy for the relevant period ITC -HS Classification, shows that import of re -conditioned components of photocopiers does not require any special licence. Therefore, according to the appellants, there is no merit in the case put forward by the Revenue.