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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.