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
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
Amazon Wholesale India Private Limited vs Customs Authority Of Advance Ruling, ... on 11 December, 2023
question of multifunctional machines and
their classification arose for consideration. The products in that
case were capable of being used as a printer, fax machine ... multifunctional machines are presented
independently. Moreover, since predominant components
are relating to printing function, Chapter Note 5(D) also
becomes relevant which includes printers under
