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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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....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%....