It came into force with effect from 1.9.2004.
The Policy shall companye into force from 1st September, 2004.
This issues in public interest.
Facts The facts lie within a very narrow companypass.
Aggrieved by the Order of adjudication dated 11.3.2005, the matter was carried in appeal to the Tribunal, which, as stated above, allowed the appeal in favour of the appellant placing reliance on the decision of the Larger Bench of the Tribunal dated 11.5.2005.
In exercise of the powers companyferred under Section 5 of the Foreign Trade Development and Regulation Act, 1992, the Central Government numberified Foreign Trade Policy FTP for short for the period 2004 09 incorporating the Exim Policy for the period 2002 07 as modified.
It was further held that on a companybined reading of circulars 16/03, 19/03 and 20/05 made the position clear that second hand photocopier machines are number companyered by the definition of capital goods as defined under para 9.10 of the FTP 2004 09 .
Aggrieved by the decision of the Tribunal, the Department carried the matter in appeal to the High Court.
On 31.8.2004, the Central Government vide Notification No.
The issue involved in this civil appeal is Whether, during the period in question, Photocopying Machines Photocopiers were freely importable or whether its import required a licence permission certificate.
20 dated 23.2.2005 issued by DGFT.
The Policy came into force from 1.9.2004.
The Policy was announced on 31.8.2004.
It remains in force up to 31.3.2009, unless otherwise specified.
The appellant imported in January, 2005 Photocopying Machines under the category general imports.
It was further observed that second hand photocopier machines were number freely importable as capital goods.
On 25.2.2005, the Dy.
16 dated 29.9.2003 and No.
The Policy was announced on 31.8.2004.
1/2004 09 numberified the FTP 2004 09.
H. KAPADIA, J. Civil Appeal No.
2999 of 2007 This civil appeal is directed against the judgment and order dated 7.4.2006 in Customs Appeal No.
15/05 delivered by the Division Bench of Kerala High Court by which the Departments appeal came to be allowed and the judgment of the Tribunal dated 12.7.2005, following the decision of its Larger Bench in the case of M s Atul Commodities Pvt.
