9911796707
TMI Blog2014 (5) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2009 in the case of Canon India Pvt. Ltd., it was directed that there shall be stay of the impugned demand. The said interim order has continued. In fact, the writ petition filed by Canon India Private Limited was entertained as at that stage reference was made to the decision of the advance ruling authority i.e. Commissioner, Trade and Taxes, Delhi in the case of Ricoh India Limited. The said decision of advance ruling authority was affirmed by the Appellate Tribunal and thereafter was challenged in this Court in STA 6/2010. In STA 6/2010, we have examined the question whether or not multi functional printers are input or output units under Entry No.41A of the notification issued under the Act. In the said case, we have held as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e main purpose and object of the machine was is to make copies or duplicate documents. 19. With regard to the period after 30th November, 2005, we have to examine the relevant entries in 41A and compare them with the Entry No.4171 of the Central Excise Tariff Act, 1985. We have also to keep in mind the four notes, which we have interpreted above. As per the appellant, the multi functional machines/printers fall in the category of input/output units, which have been separately categorized at Sr. No.3 under column (2). It is not the case of the appellant that the aforesaid devices should be treated as an automatic data processing machines. It is claimed that they are input or output units. When we compare the entry input units a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, with regard to the period after 30th November, 2005, the question of law mentioned above is answered holding, inter alia, that the doctrine of dominant purpose of the multi functional machine will determine/decide whether it is an input or output unit of an automatic data processing machine. In case the principal or dominant purpose is to act as input or output unit, then it would qualify and will be covered by Entry 41A at Sr. No.3. However, in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc., the said machine would not qualify and cannot be treated and regarded as input or output unit of automatic data processing machine. Said machines would not qual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d because of the writ petition filed by Canon India Private Limited and subject matter of controversy was also pending consideration in STA 6/2010. In this case, assessments have been framed for the assessment year 2007-08 by subjecting to tax multifunctional product under the unclassified rate of 12.5%. In the writ petition it has been stated that this order has been passed following the determination order passed by the Commissioner as an advance ruling authority in the case of Ricoh India Limited, which has been affirmed by the tribunal. 4. Our decision in the case of Ricoh India Limited would be equally applicable to the facts of the present case. 5. As recorded in the case of Ricoh India Limited, the issue in question first requires ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
