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        Case ID :
        VAT and Sales Tax

        Classification of imported goods - tax rate on Multi-function...

        Imported Multi-function Printers, new or used, classified under Entry 68, taxed at 5% as per IT Product List Item 22(a).

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Classification of imported goods - tax rate on Multi-function Printers(MFD) - 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 - impugned order set aside - liable to tax @ 5%
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