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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

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