model. This clearly shows that the
printing function emerges as the principal function and
gives the Multi-Functional Machines its essential
character. Having such ... headings
read, printer, line printer, dot matrix printer, letter quality daisy wheel
printer, graphic printer, plotter, laser jet printer, inkjet jet printer and
others
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
Customs Act . A multi functional printer or
machine may be able to perform several
functions, but an ancillary or incidental function
would not be relevant ... headings read, printer,
line printer, dot matrix printer, letter quality daisy
wheel printer, graphic printer, plotter, laser jet
printer, inkjet jet printer and others
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
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
Asian copier and
imported old and used 'digital multi-function printers
and device copying machines, classified as electrical
and electronic assembled machines destine
Atul Automations (supra)
makes it clear that the imported Multi-Function Devices,
Photocopiers and Printers (MFDs) involved in that case
were restricted items, importable against
concerned, these Multi-Function Devices, which are
exactly imported by these petitioners have been brought under the
category of printers, which have already been considered ... under
which, the goods in question, namely Multi-Function Devices are
brought under the category of printers with effect from 18.09.2021, based
on which, whether
appellant imported Multi Function Digital Photocopying machines which also function as printer, scanner, Xerox etc. with memory function within them and filed Bill of Entry ... they had imported used MFD copiers which had functions as printers, scanners, fax etc. with memory function apart from Xeroxing. The said petition was kept
