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
respondent herein imported certain goods
i.e., old and used digital multi functional printers and presented
three bills of entry for home consumption marked
Petitioner states that, they have imported old and used
digital multi functional printer with accessories and filed bill of entry
in the Cochin Customs
Krishnagiri District Private Schools' ... vs The State Of Tamil Nadu on 30 April, 2010
Section XVI states that
multi-function machines are to be classified according to
the principal function of the machine. According to the
Explanatory Notes ... function covered by one of the headings in
Chapter 84 then the whole shall fall for classification in
the heading appropriate to that function, whether
C.B.I. vs . 1.Sh. Lala Ram S/O Sh. Lakhmi Singh on 4
Smt. Sujata Aggarwal vs Shri Ravi Shanker Aggarwal on 7 June, 2010
1
IN THE
