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
petitioner imported two containers of the old and used digital
multifunctional printer machines from BE Software Solutions Inc.,
Cheyenne and imported goods vide invoices dated
onwards appellant started importing consignments of old and used Digital Multifunction Printers/Devices with Accessories and Attachment in terms of provisions contained in paragraph ... dated 07.04.2014 for clearance of 391 numbers of Digital Multifunction Printers with all relevant import documents. The consignment was examined in the presence of chartered
clearance of 242 nos. of used Cannon make multifunctional copier cum printers. M/s Katka Digital Printers (Appeal No.C/1341/2011) filed Bill ... Venkatesan submitted that the goods though described as multifunctional copier cum printers are per se photocopiers. Further, that after amendment, used digital multifunctional print
appellant imported 242 numbers of second hand MFD (Digital Multifunctional Devices) printers cum copiers of Canon, Konica, Ricoh and Kyocera falling under
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
relates to the classification of the petitioner's multi function network printers, by filing Tax Case Revisions before the Hon'ble Division Bench ... totally misconstrued the classification of goods by splitting the functions of the multifunction machine. What is relevant is the nature of the equipment
appellant the second had equipment imported by the appellant was Digital Multifunctional Copier Machines and not simple photocopiers. That the model numbers described ... Digital Multifunctional Copier Machines. That no license is required to be procured for the second hand & used Digital Multifunctional Copiers as only ordinary second
