Computer/ Tablet etc. 3. Pen drive 4. CDs/DVDs 5. Printer (DeskJet/ LaserJet/ Multi-function/ Portable) 6. Scanner 7. UPS (with desktop only) 8. Handheld
Shinu T M vs Cochin-Cus on 18 November, 2024
C/22060, 22042, 22043/2015
trading, distribution and leasing of
documentation devices i.e. multi function peripherals consisting of
printer, facsimiles, copies including their related consumables, option
equipment and service
trading, distribution and leasing of
documentation devices i.e. multi function peripherals consisting of
printer, facsimiles, copies including their related consumables, option
equipment and service
bifurcate expenditure pertaining to the taxpayer for its own
routine distribution function and the expenditure incurred on AMP
service provided ... engaged
in the business of trading of Xerographic Equipments, Printers,
Scanners, Faxes, Multi-functional Devises, High-end printing
equipment etc. The assessee filed return
business of wholesale trading of
various products including multi-functional devices &
accessories, printers and cameras, etc., together with
providing service support and maintenance service
3635/2018
of importing, trading and marketing of various Canon
products like Printers, Cameras, Fax, Scanners and other
multifunctional devices and has a very good ... leader in imaging
technologies which includes digital copiers, multi-functional
peripherals, fax machines, inkjet and laser printers,
scanners, all in ones, digital camcorders, photo printers
that the legal position as to whether photocopier machine is a multi-functional
computer is well-settled and thus higher depreciation was permissible. Even otherwise ... plain and
simple photocopier but a multi-functional photocopier having the facility to functioning as a
printer, scanner, fax and zerox machine. Accordingly, admittedly
appellant imported Multi Function Digital Photocopying machines which also function as printer, scanner, Xerox etc. with memory function within them and filed Bill of Entry ... they had imported used MFD copiers which had functions as printers, scanners, fax etc. with memory function apart from Xeroxing. The said petition was kept
issue involved in the above appeals is whether the goods / multi functional copier-cum-printers imported are liable for confiscation for the reason that they ... 2016 had held that in regard to digital multi-functional devices / multi print and copying machines imported prior to 05/06/2012, there
