Bedy
Associates and M/s. Data Enterprises imported used
Multifunction Digital Photocopiers and Printers (referred as
MFDs). On investigation, it was found that these importers ... 20330-
20340/2019 dated 03.04.2019 held that the secondhand
Multifunction Digital Photocopiers and Printers (MFDs) were
restricted goods and hence, liable for confiscation under Section
Bedy
Associates and M/s. Data Enterprises imported used
Multifunction Digital Photocopiers and Printers (referred as
MFDs). On investigation, it was found that these importers ... 20330-
20340/2019 dated 03.04.2019 held that the secondhand
Multifunction Digital Photocopiers and Printers (MFDs) were
restricted goods and hence, liable for confiscation under Section
software solution and document management services. The
assessee sells xerographic equipments, printers, scanners,
multifunctional devices, high-end equipments etc. In course of
proceeding under section
subsidiary of Sharp
Corporation Japan. Assessee imports business machine such as
multifunction devices/printers/PS, fax machines, LCD display panels,
electronic cash register, scientific calculator
appellant imported 242 numbers of second hand MFD (Digital Multifunctional Devices) printers cum copiers of Canon, Konica, Ricoh and Kyocera falling under
also engaged in
marketing and distribution of photocopiers including digital
multifunctional products/printers/copiers/scanners/fax machines,
accessories and other consumables and carried out aforesaid
Nextgen Enterprises" had sold
Refurbished Cannon IR Advanced 8095 Digital
Multifunction Photocopier Printer and Scanner machine to
defendant for an amount
plaintiff sold to the
defendant Refurbished Canon IR Advanced 8095 Digital
Multifunction Phtocopier, Printer and Scanner (Rest to Zero) for
Rs3,00,000/-. Defendant
Nextgen Enterprises sold Refurbished Canon IR
Advanced 8095 Digital Multifunction Photocopier, Printer
and Scanner Machine to the defendant for Rs.3,00,000/-.
Towards purchase
machines in question are not printer simpliciter attached to a computer, but are
capable of performing multifunction input and output facility, and, therefore ... notes 5(B)(b), 5(B)(c) with 5(E),
only a printer, keyboard, x-y co-ordinate input devices and disk storage unit,
which
