Assessee is engaged in the
business of importing "used digital multifunctional printer and
copying machines" and during the year under consideration ... Assessee, observed that the Assessee has imported old and digital
multifunction printer and copying machines which are classified as
electrical and electronic assembled machines destined
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
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
rate of depreciation instead of 15% rate of depreciation on these
multifunctional computer based photocopiers.
6. That, the same has been accepted by the Income ... these are the
Printer, Scanner, Fax, Xerox (Photocopiers) which comes under the category
of Computer Systems, basically these are multifunctional machines attached with
computers
