Assessee during the year under consideration
imported old and digital multifunction printers and copying machines
classified as electronic and electronic assembled machines for direct ... instant case, the goods i.e. 'used digital multifunction
printer and copying machines' were imported by the Assessee without
dated 30.05.2017, for
import of "Old and Used Digital Multifunction Printer
and Copying Machines with standard accessories and
attachment", which were assessed after ... instant case, the respondent
has imported the old / second-hand digital
multifunctional printing and copying machines without
obtaining the license, which are in violation
dated 06.07.2017 for import of "Old and Used Digital
Multifunction Printer and Copying Machines with
standard accessories and attachment", which were
assessed after ... instant case, the respondent
has imported the old / second-hand digital
multifunctional printing and copying machines without
obtaining the license, which are in violation
Muralidhar:
The appellant has imported 8 PLT of Toner for Multifunction
Printers classifiable under CTH 84439959 on 30.8.2017 by Bill of Entry
No. 3041643. After
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
same specification but for a mono plotter printer
instead of colour printer and the payment was quarterly spread over a period of five
years payable ... five years, whereas the latter pertained to purchase of single multifunction
colour inkjet plotter printer. Moreover, BHEL tender is found to be cancelled
multifunctional printing machines having fax facility and screening facility
would continue to fall under Heading 8471 of the Customs Tariff Act as
„digital printers‟ only
multifunctional printing machines having fax facility and screening facility
would continue to fall under Heading 8471 of the Customs Tariff Act as
„digital printers‟ only
Printers vs The Commissioner Of Customs on 25 October, 2025
Author: N. Anand Venkatesh
Bench: N. Anand Venkatesh ... Printers
No.33/18, School Road
Koyambedu
Chennai-600 107
Rep. by its Proprietor Mr.Jagan Kumar .. Petitioner
Vs.
1.The Commissioner of Customs
Chennai
