2005 (10) TMI 356

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....atagiri, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we find that the appeal itself can be disposed of at this stage. Hence, after dismissing the stay application filed by the appellant, we proceed to deal with the appeal. 2. The respondents had imported Toner Cartridges and filed two Bills of Entry ....

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....to this case] reads as under : (1) (2) (3) (4) 276 8473.30 Parts of machines of heading 8471 other than the following namely :- (i) Ink cartridges with print head assembly; (ii) Ink spray nozzle; (iii) Populated Printed Circuit Boards (PPCBs) including motherboards (with or without CPU) Nil Admittedly, the toner cartridge imported by the assessee was to be used ....

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....r inasmuch as the printer cannot work without the toner cartridge. We do not find any valid reason to disagree with this submission. It is an admitted fact that a computer printer of the type in which a toner cartridge is used cannot function without the toner cartridge, which is integrally connected with the printing technique used in the machine. Hence it cannot be gainsaid that the toner cartri....