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"Entry No. 3 of Part-A of Schedule IV: (As on 01.04.2006): Computer system and peripherals, electronic diaries:- 4% Entry No. 3 of Part-A of Schedule IV (As on 01.06.2006): Computer system and peripherals, computer printers and electronic diaries:- 4% Entry No. 3 of Part-A of Schedule IV (As on 09.03.2010): Computer system and peripherals, computer printers excluding multifunctional devices and electronic diaries:- 5% Entry No. 3 of Part-A of Schedule IV (As on 06.03.2013): Computer system and peripherals, [2023/RJJP/012108] (13 of 22) [STR-182/2017] networking items for LAN and WAN including wired and wireless switch, routers, modem, webcams, IP surveillance system, computer printers including multifunctional devices and electronic diaries:- 5% Entry No. 3 of Part-A of Schedule IV (As on 09.03.2015): Computer system and peripherals excluding tablet computer knows by whatever name like i-pad, e-book reader, phablet, slaste etc., networking items for LAN and WAN including wired and wireless switch, routers, modem, webcams, IP surveillance system, computer printers including multifunctional devices and electronic diaries:- 5% Entry No. 24 of Part-A of Schedule IV (Since 01.04.2006): Optical fibre cables and joining kits and material thereof:- 4% Entry No. 24 of Part-A of Schedule IV (As on 06.03.2013): Optical fibre cables, networking cables of different types such as Flat Cables, CAT 3 cables, CAT 5 cables, CAT 6 cables, Unshielded Twisted Pair (UTP) cables, joining kits and joining materials thereof.

[2023/RJJP/012108] (17 of 22) [STR-182/2017] "8. Coming to the case on hand, assuming that the other interpretation given by the lower authorities is not accepted, on a conspectus of the issue raised by the petitioner and the orders passed by the authorities below, we find that the issue that has to be decided is whether image runner-multifunction network printer is a "peripheral" of a computer or such other device having different functional capability which would fall under other entries as contended by the Department. It is seen from the order of the authorities below that the technical details of the image runner have already been submitted before the lower authorities.