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2019 (6) TMI 1202 - HC - VAT and Sales TaxClassification of imported goods - Multifunction Printers having the additional functions of Photo copying, Scanning, Fax etc. - HELD THAT:- The classification of MFDs is settled for good. There is no disputation before this Court that the aforesaid clarification / order of the Advance Ruling Authority dated 02.09.2014 is now governing the field. If that be the case, in the absence of any disputation that the relevant list i.e., the list of Information Technology products as notified by the Government vide Notification No.II(1) / CTR / (a-6) / 2007 in G.O.Ms.No.3, CT & R(B1) Department dated 1st January 2007, does not make any distinction between old / used and new products as far as MFDs are concerned, it follows as an inevitable and indisputable sequitur that the impugned order deserves to be set aside and therefore, the impugned order is set aside insofar as it is misread the clarification, Ruling of the Advance Ruling Authority dated 02.09.2014. The respondent is directed to redo the assessment obviously in the light of the clarification / order of the Advance Ruling Authority dated 02.09.2014 bearing in mind that there is no distinction between old / used products and new products as far as MFDs, which find place in Entry namely Serial No.68 in Part-B of First Schedule read with Item 22(a) in the List of Information Technology Products are concerned - Petition disposed off.
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