respondents during October-November, 2016 imported
certain consignments of Multi-Function Devices (Digital
Photocopiers and Printers) (hereinafter referred to as "MFDs").
The Commissioner ... Part D of Schedule III Item B1110 dealing with used
Multi-Function Printer and Copying Machines. Adverting to the
provisions of the Foreign Trade
that it is not xerox machine simplicitor, rather it is a multi-functional
printer which can do photo-state work as well as printing ... machine supplied by the manufacturer. According to the manual, it is
multi-functional printer. Its feature to make photo-state of a paper
engaged in the business of trading of Xerographic Equipments,
Printers, Scanners, Faxes, Multi Functional Devices and
consumables parts thereof. The assessee leased out the equipments
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
what they had imported were multi
functional digital copiers which can be used as copiers and also as printers.
In terms of section ... Laptops including their refurbished/
reconditioned spares.
(ii) Photo copier machines/Digital multi functional Print/copying
machines.
(iii) Air Conditioners &
(iv) Diesel generator sets
M/S Fastway Transmission (P) Ltd., ... vs Dcit, Cc-Ii, Chandigarh on 6 May, 2020
Msm Discovery P.Ltd, Mumbai vs Asst Cit 12(3)(2), Mumbai on 12 October
