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2018 (12) TMI 1162 - HC - VAT and Sales TaxClassification of goods - multi function printers - classifiable under Entry 84.71 of the Notification No. VAT-1505/CR116/Taxation-1 dated 1st April, 2005 or not - MVAT Act - Held that:- Multi-functional printers are modular units which connect to the computer/computer network and are used in automation activity of printing. The heart of the multi-functional printers consists of a printing mechanism to perform the basic function of printing. In addition to the primary function of printing, other incidental functions performed by the multi-functional printers are scanning and copying or scanning, copying and fax. However, the essential function of the product is nothing but printing - A multi-functional printer is sold and marketed as a printer with additional capabilities such as copy, fax and scan. Thus, the understanding in the commercial parlance and of the end customer/user is that of a printer, with supplementary features and capabilities. Rather than having to invest in four separate machines of printer, scanner, fax and copier, the user can obtain all these capabilities by purchasing a multi-functional printer. The printers sold by the appellant are classifiable under Entry 84.71 of the IT Products Notification as “laser jet printers”. The specific entry must prevail over the residuary entry and hence, the appellant’s goods cannot be classified under the residuary entry. The appellant’s products have been rightly classified as attracting the rate of duty at 12.5% - substantial questions of law concurrently answered in favour of the Revenue and against the appellant-assessee - appeal dismissed.
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