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
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
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
that the respondent assesses have imported Old and used Digital Multifunction Printer against the 14 Nos,. of Bill of Entry. The said imported goods were
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
April, 2018
JUDGMENT
Petitioner has imported into India used Digital
Multifunction Printers/Devices. The goods were confiscated by the
competent authority under the Customs
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
declaring the same as Used MFD's parts and
accessories/Multifunction Printers Parts etc. In the said process of
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declaring the same as Used MFD's parts
and accessories/Multifunction Printers Parts etc. In the said process of
importing the said restricted goods
