TMI Blog2007 (8) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... e used in the above kinds of printers. Therefore, toners and cartridges are part and accessories of goods mentioned in HSN 84.71 and therefore, covered by Entry 41A (xxv) of the DVAT Act, 2004 - appeal dismissed. - - - - - Dated:- 9-8-2007 - Madan B. Lokur S Muralidhar , J. JUDGMENT 1. The Revenue is aggrieved by an order dated 13th September, 2006 passed by the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w: (i) to (xxiv) xxxx xxxxx xxxx xxxx (xxv) Parts and Accessories of HSN 84.69, 84.70 84.71 Entry 53 reads as follows: Printing ink excluding toner and cartridges. 4. There is of course no doubt that toner and cartridges do not fall under Entry 53 of the Third Schedule. The question that requires to be considered is whether toner and cartridges fall under Entry 41A(xxv). 5. A perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in Collector of Central Excise, Shillong v. Wood Craft Products Limited and O.K. Play (India) Limited v. Commissioner of Central Excise . We cannot see the relevance of these judgments to the present case. None of these decisions deal with the DVAT Act. 8. The Tribunal has taken the correct view and we do not find any reason to disagree with the view taken by the Tribunal. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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