2007 (8) TMI 718

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.... and 247/ATVAT/05-06. 2. The controversy in the present appeals is extremely narrow inasmuch as the question that requires to be determined is whether 'Ink Cartridges' and 'Toner Cartridges' used in Inkjet printers and Laserjet printers are covered under Entry No. 41 A (xxv) of the Third Schedule appended to the Delhi Value Added Tax Act, 2004 ('DVAT Act'). If the goods ar....

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.....69, 84.70 and 84.71. Learned Counsel for the assessed has drawn our attention to the entry 84.71 of the HSN. This contains a large number of sub-entries. A reference has been made to Entries 8471 60 21 onwards. They deal with different kinds of printers that is Line printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer and ink jet printer etc....