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
Airport, New Delhi. The appellant imported old and used digital multi-functional printer from South Korea declared assessable value of the goods ... disputed that the goods i.e. old used digital and multi-functional printer are second hand goods. In terms of the Foreign Trade Policy
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
multi-functional devices / plotters in the Schedule to the
CRO 2021 at Sl.No.7 is redundant because if multi-functional devices
are also printers ... before us any notification issued thereunder relating to
the MFD (Multi Function Devices) printers and photocopiers,
whereby such registration would be a condition precedent prior
means of plates, cylinders
and other printing components of heading 8442; other printers,
copying machines and facsimile machines, whether or not
combined; parts and accessories ... which the second, according to him, was amenable to
distinguishment as multi-functional printers capable of connecting to
'automatic data processing (ADP)' machine
duty of
2
customs for the import of 'Panasonic Facsimiles, Multi-function
printers Panasonic network camera, Panasonic PBX, Panasonic PBX,
Panasonic Consumables vide
subject goods i.e. 'OLD & USED MULTI-
FUNCTION COPYING PRINTER MACHINE' in the
instant case, letter dated 23.04.2024 was sent ... clearances.
(iii). Further, it may be noted that "Printers/ Multi-
Function Devices (MFD)/Plotters" are notified under
"Electronics and Information Technology Goods
subject goods i.e. 'OLD & USED MULTI-
FUNCTION COPYING PRINTER MACHINE' in the
instant case, letter dated 23.04.2024 was sent ... clearances.
(iii). Further, it may be noted that "Printers/ Multi-
Function Devices (MFD)/Plotters" are notified under
"Electronics and Information Technology Goods
subject goods i.e. 'OLD & USED MULTI-
FUNCTION COPYING PRINTER MACHINE' in the
instant case, letter dated 23.04.2024 was sent ... clearances.
(iii). Further, it may be noted that "Printers/ Multi-
Function Devices (MFD)/Plotters" are notified under
"Electronics and Information Technology Goods
subject goods i.e. 'OLD & USED MULTI-
FUNCTION COPYING PRINTER MACHINE' in the
instant case, letter dated 23.04.2024 was sent ... clearances.
(iii). Further, it may be noted that "Printers/ Multi-
Function Devices (MFD)/Plotters" are notified under
"Electronics and Information Technology Goods
