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 ... about the details of the multi-function machine, which read as follows:
"6.3 A MFP (Multi Function Product/Printer/Peripehral), multifunctional
import of these Multi Function Devices are dated
13.09.2021. The petitioner had declared the imported invoice value of the
imported Multi Function Devices ... based on Bill of Lading dated 13.09.2021.
33. Under Order 2021, Printers, Multi-Function Devices (MFD),
Plotters are specified
Multifunctional and Printers/Devices (MFDs) along with printers and
plotters?
3. The Respondent filed Bills of Entry to import used Digital Multi-
Function Printers / Devices ... restriction from imports. Even these restrictions were
confined only to printers and plotters. Multi-Functional Devices were not
covered under this order. The letters
Multifunctional and Printers/Devices (MFDs) along with printers and
plotters?
3. The Respondent filed Bills of Entry to import used Digital Multi-
Function Printers / Devices ... restriction from imports. Even these restrictions
were confined only to printers and plotters. Multi-Functional Devices
were not covered under this order. The letters
could not be verified by the Technical Sub
Committee, including the multi-function printers. The said fact was
admitted by the petitioner themselves vide their
permit import and export based on policy
guidelines issued to them. Multi Functional Printers are classified ... identity and not on
classification. The Multi Functional Devices would fall under category of
printers and plotters only as clarified by MEITY. Further, the Foreign
issued to them. Multi Functional Printers are classified
as printers and plotters. As regards used goods
imports, there are guidelines of DGFT, which envisage
compulsory ... identity and not on classification. The Multi Functional
Devices would fall under category of printers and
plotters only as clarified by MEITY. Further
permit import and export based on policy guidelines
issued to them. Multi Functional Printers are classified
as printers and plotters. As regards used goods
imports ... identity and not on classification. The Multi Functional
Devices would fall under category of printers and
plotters only as clarified by MEITY. Further, the
Foreign
Division Bench whereas on the issue of assessment towards multi functional printers/copiers, the petitioner should be directed to pay tax.
6. However, taking note ... rate of tax for multi functional printers/copiers is concerned, the petitioner is directed to treat the impugned assessment orders as show cause notices
entries on 14.08.2020 and 10.08.2020, for clearance of used
Digital Multi-functional Printers / Devices (MFD) of various makes
