perform the basic
function of printing. In addition to the primary function of
printing, other incidental functions performed by multi-functional
printers are scanning ... basic function of printing. In addition to the primary
function of printing, other incidental functions performed by the
multi-functional printers are scanning and copying
model. This clearly shows that the
printing function emerges as the principal function and
gives the Multi-Functional Machines its essential
character. Having such ... headings
read, printer, line printer, dot matrix printer, letter quality daisy wheel
printer, graphic printer, plotter, laser jet printer, inkjet jet printer and
others
computer system containing one computer (HP) with TFT monitor and
one multi functional printer (Rico) for use at the Regional Office of the
Song ... suppliers for sending the three equipments namely
the computer, monitor and multi functional printer to Bhopal by courier
service. It is alleged against the accused
Centre XD155df which, according to the appellants, are Multi-Functional Machines performing the functions of printers, fax machine, copier and/or scanner and therefore, requires ... about the details of the multi-function machine, which read as follows:
"6.3 A MFP (Multi Function Product/Printer/Peripehral), multifunctional
import of these Multi Function Devices are dated
13.09.2021. The petitioner had declared the imported invoice value of the
imported Multi Function Devices ... based on Bill of Lading dated 13.09.2021.
33. Under Order 2021, Printers, Multi-Function Devices (MFD),
Plotters are specified
Customs Act . A multi functional printer or
machine may be able to perform several
functions, but an ancillary or incidental function
would not be relevant ... headings read, printer,
line printer, dot matrix printer, letter quality daisy
wheel printer, graphic printer, plotter, laser jet
printer, inkjet jet printer and others
officers.
Point No. 2:-The facilities like telephone, intercom, internet facilities, Multi-
functional printer, printer, Desktop, Biometric Attendance Machine, laptop etc.
have been provided ... Kumar, DLC (Hindi Branch). Facilities
like telephone, Fax service, internet facilities, Multi-functional printer, Desktop,
etc. have been provided to Branch Officer (RL) and facilities
respondents during OctoberNovember, 2016 imported
certain consignments of MultiFunction Devices (Digital
Photocopiers and Printers) (hereinafter referred to as “MFDs”).
The Commissioner of Customs ... Part D of Schedule III Item B1110 dealing with used
MultiFunction Printer and Copying Machines. Adverting to the
provisions of the Foreign Trade
Centre XD155df which, according to the appellants,
are Multi-Functional Machines performing the functions of printers, fax
machine, copier and/or scanner and therefore, requires ... model. This clearly shows that the printing function emerges as the principal
function and gives the Multi-Functional Machines its essential character.
Having such
while contending that their activities were nothing but installation of Copiers-cum-Printers and no new product emerged from such activities. Even if the process ... functional.
5. Accordingly, during the period from April 2002 to November 2006, the appellants imported various parts/modules/accessories of Digital Multi Functional Printers, Copiers
