Entry.No.5560004 dated 23.09.2021.
7. The second hand imported Multi Function Devices are said to
incorporate Printers, Scanners and Fax machine and Photocopiers ... Entries on 23.09.2021.
The Bill of Lading for import of these Multi Function Devices are dated
13.09.2021. The petitioner had declared the imported invoice value
Government seems to restrict in public interest
import of second hand multi-functional device without a license.
In view of the above, Revenue prayed that ... Printers nor
'Plotters'. What they have imported is 'Multi-Functional Devices' which
are distinct products known in the market as such
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-function machine, which read as follows:
"6.3 A MFP (Multi Function Product/Printer/Peripehral), multifunctional, all-in-one (AIO), or Multifunction Device
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
ordinate Bench of this Court observed as under:
"16. The Multi Function Device comprising of computer
printer, fax machine, photocopier and scanner ... fast developing, it is now possible to do so and use Multi
Functional Device with remote sensors in the computer
system or Wi-fi. Therefore
