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
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
Information Technology.
10. As per Sl.No.7 Schedule to order Printers/Multifunction Devices
(MFD)/Plotter have to meet the Indian Standard IS 13252 : Part ... Thus, there is no doubt that the second hand and used
multifunction printers/devices imported by the petitioner were prohibited
under the provisions
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
importers during October-November 2019
imported certain consignments of MultiFunction Devices (Digital
Photocopiers and Printers) (MFDs). The Commissioner of Customs held
that the imports were ... Part D of
Schedule II Item B1110 dealing with used MultiFunction Printer and
Copying Machines. Further, the High Court held that MFDs were not
prohibited
CESTAT is right in overlooking the CRO, 2012, which covers
Multifunctional and Printers/ Devices (MFDs) along with printers and
plotters?"
2. According ... clearance of imported
consignments viz., 126 units of used Digital Multifunctional and
Printers/Devices (MFDs) of various makes and models with standard
accessories and attachments
invited bids for Supply of Computers and Accessories, Projector,
Multifunction Printer, UPS, LAN Cabling, WLAN, Firewall, Web Camera
to establish Hi-Tech labs and provide
examination/inspection of the various models of Secondhand
Highly Specialised Equipment – Digital Multifunction Print, Copying &
Scanning machines, imported by the Petitioner and which have ... inspection of the various models of secondhand highly
specialised equipment - Digital Multifunction printers/Copying and
Scanning Machines imported by the petitioner by the Chartered Engineer
