Entry for clearance of goods declaring as old
and used Digital Multi Function Printers / Devices bearing
No.5434974 dated 08.05.2014 and No.5513185 dated
Page ... DGFT in importing the second hand Digital Multi-
Page 2 of 4
C/23122/2014
function Printers is justified. We find that the issue
alleged misdeclaration of value in the import of "multi functional
laser printer parts" against 42 bills of entry in the past after
examination
Shinu T M vs Cochin-Cus on 18 November, 2024
C/22060, 22042, 22043/2015
model. This clearly shows that the printing function
emerges as the principal function and gives the Multi-Functional
Machines its essential character. Having such ... Multi-Functional Machines are presented
independently. Moreover, since predominant components are relating
to printing function, chapter note 5(D) also becomes relevant which
includes printers
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