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goods are classifiable as Parts of Machines & mechanical appliances having individual functions  not specified or included in this Chapter  under sub-heading ... Appellant, pleaded that though the goods imported are meant for multi-functional printer, the multifunctional printers are classifiable under heading 84.71, that printing

computer to store programs and data; and output devices, such as printers and display screens, that show the results after the computer has processed data ... computing device like a calculator in that the computer is a multi-functional device that can perform more than a subject of tasks. Unlike

M/S.Madras Security Printers vs State Of Tamil Nadu on 20 February, 2008 Author

Union Of India vs Godrej - Ge Appllences Ltd on 9 April, 2008 Equivalent citations: AIR