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
invited bids for Supply of Computers and Accessories, Projector,
Multifunction Printer, UPS, LAN Cabling, WLAN, Firewall, Web Camera
to establish Hi-Tech labs and provide
Writ petitioner is a dealer in Information
Technology Products namely 'Multifunction Printers' having
the additional functions of Photo copying, Scanning ... Aforesaid 'Multifunction Printers' are imported from
Japan and are sold locally inside the State of Tamilnadu and
as part of inter-state sales
aforesaid cases are importers of old
and used Digital multifunctional devices (for short "MUD's") and are
aggrieved with the action ... petitioner (s) is that the Digital
multifunctional devices (MUD's) are substantially different from "Printers
& Photocopiers" and thus at best
engaged in the business
of trading of Computer peripherals viz Printers, Fax machines, multifunction
centre, filed its return of income for assessment year
numbers of Cannon Copiers and Printers and filed bill of entry
on 17.02.2010. Appellant claims that these products are multifunction
devices and also produced invoices
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
Commissioner Of Customs vs M/S. Atul Automations Pvt Ltd. on 24 January, 2019
Equivalent
C. Ludhiana vs B E Office Automation Ltd on 13 November, 2019
CUSTOMS, EXCISE &
