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Heading 85437099 reads as "ELECTRIC MACHINES AND APPARATUS HAVING NDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER". However, while importing goods ... Gestener (India) Ltd Vs. Commissioner. , 2006(197) ELT 498 (T), multi-function digital printers are also classifiable under heading 8471.60 of the Customs Tariff

they cannot function. In the present case also, the imported items assist in setting up a communication apparatus, but the said function of communication ... slot of a MAU (multi-station access unit), which serves multiple and attached devices such as workstations and printers. In the context of IEEE standards

Bangalore-Ii vs Sai Security Printers Pvt Ltd on 30 January, 2026 E/20670,20740

Bangalore-Ii vs M C Lokesha on 30 January, 2026 E/20670,20740 & 20739

Bangalore-Ii vs Arvind Sekhar on 30 January, 2026 E/20670,20740 & 20739/2017