being satisfied that the case in hand was of a Multifunctional Device/Multifunctional Printer and came under the Category of Computer peripheral had accordingly taxed ... Authorized Dealer of a Printer manufacturer by the name of Sharp Computer Systems, and although their Printers are multifunctional in nature their components are mainly
multifunctional printers and as, there is no dispute about the classification of conventional printers under heading 84.71, the ink cartridges for such printers would ... meant for multifunctional printer i.e. a printer with scanning, photocopy and fax capabilities and as per technical literature of such multifunction printer, such printer
levy or collect tax or the sales of "multifunction printer" at more than 4% till 11.07.2011 and 5% from 12.07.2011 following the proceedings ... levy or collect tax or the sales of "multifunction printer" at more than 4% till 11.07.2011 and 5% from 12.07.2011 following the proceedings
Assessee is engaged in the
business of importing "used digital multifunctional printer and
copying machines" and during the year under consideration ... Assessee, observed that the Assessee has imported old and digital
multifunction printer and copying machines which are classified as
electrical and electronic assembled machines destined
Bench
The appellant had imported old & used digital multifunctional printers and copying machines. The value of the goods was enhanced ... penalty on the ground that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
Bench
The appellant had imported old & used digital multifunctional printers and copying machines. The value of the goods was enhanced ... penalty on the ground that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
Bench
The appellants had imported old & used digital multifunctional printers, scanner and copiers and old & used analogue photocopier machines of various models ... learned counsel submitted that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
Bench
The appellants had imported old & used digital multifunctional printers, scanner and copiers and old & used analogue copying machines of various models ... learned counsel submitted that the old and used digital multifunctional printers are not restricted goods, hence redemption fine and penalties imposed are without basis
relevant assessment years, the assessee claimed that the Image Runners (Multifunction network printers) would fall under Schedule I, Part B Entry ... which read as follows:
"6.3 A MFP (Multi Function Product/Printer/Peripehral), multifunctional, all-in-one (AIO), or Multifunction Device (MFD), is also
manufacture of Photocopier and are also engaged in trading of Digital Multifunctional Printers, Copiers and Photocopiers-cum-Printers, and Photo Receptors-cum Printers. Pursuant
