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
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
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
respondent not to levy or collect tax on the sales of multifunction printer, at more than 4% till 11.7.2011, and 5% from 12.07.2011, following ... clarification, based on the above observations, may, therefore, be that Digital Multifunction Devices useable as peripherals to a compute system are liable
2022 & two ors.]
computers (all in one) with UPS, one
multifunctional printer and three laser printers,
all of standard make for the monitoring cell
categorical finding had
come to be recorded by the Tribunal that Multifunction Printers would
clearly fall within the ambit of SI. No. 3 of Entry ... prima facie committed a
manifest illegality in attempting to reclassify Multifunction Printers as
falling under the residual entry of Section
sale in India. It is further
stated that since second hand Multifunction printers are registered with BIS
nor they have sought permission from MeitY ... been stated as follows:
“2.Since the Multifunction Devices [MFDs] are
basically printers with additional capabilities like Fax,
Scan, Photocopy, etc., thus, it is clarified
functional printer also
features a standard hard drive. The multi-functional printer
contains an output unit in the form of an electrostatic digital
printer ... more computers connected
to the data processing network on which the multifunctional
printer resides. Also included within the same housing is an
integrated input unit
April, 2018
JUDGMENT
Petitioner has imported into India used Digital
Multifunction Printers/Devices. The goods were confiscated by the
competent authority under the Customs
cent on 'Computer system and
peripherals, computer printers excluding multifunctional
devices & electronic diaries'?"
In STR Nos. 114-115/2020 ... RVAT Act which read as "Computer
system and peripherals, computer printers excluding
multifunctional devices, and electronic diaries". It is submitted that
Part
