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of <h1>Appellate Tribunal rules on ink cartridges, ribbon cartridges, and printer software classification</h1> <h3>M/s. Epson India Pvt. Ltd. Versus CC (Imp.), Chennai</h3> The Appellate Tribunal CESTAT CHENNAI dismissed the Revenue's appeal and allowed the appellant's appeal in a case concerning the classification of ink ... Classification of goods - Whether ink cartridges and ribbon cartridges and printer software are classifiable under single heading 8471.60 as a printer or separately classifiable under 8473.3050 and 8524.99 - Held that:- Commissioner (Appeals) in her impugned order held that ink cartridges and ribbon cartridges are classifiable under CTH 8473.3050 against which the Revenue preferred the appeal. Whereas, the appellant preferred the appeal against the impugned order clubbing the value of software with the printer. On perusal of the said Bill of Entry and the invoice No. 080404-7 dated 08.04.2004, we find that the goods are described as 1) Stylus, C43SX (inter) Inkjet printer 2) software, 3) Ink cartridges and 1) LQ-2090 Impact printer 2) software and 3) Ribbon cartridges with separate unit price for each item. There is no dispute on the fact that ink cartridges, ribbon cartridges and software are separately classified under headings 8473 and 8524 of CTH. - duty of customs cannot be levied on software which is exempt from duty merely on the ground that the value of the software is not separately available or separately indicated in the invoice. Impugned goods are described separately with separate unit price for software and ink cartridges and filed Bill of Entry accordingly. By respectfully following the above decision, we hold that the printer software imported by the appellants are rightly classifiable under CTH 8524 and not under 8471.60. We also hold that in the impugned order the ink cartridges and ribbon cartridges are rightly classified under CTH 8473.3050 and allowed the exemption benefit - Decided in favour of assesse. Issues:Classification of ink cartridges, ribbon cartridges, and printer software under Customs Tariff headings; Applicability of Section 19 of the Customs Act; Benefit of exemption Notification No. 21/2002; Discrepancy in classification by Commissioner (Appeals); Separate classification for ink cartridges and ribbon cartridges; Classification of printer software; Clubbing the value of software with the printer; Classification under CTH 8471.60, 8473.3050, and 8524.99.Analysis:The judgment involves the classification of goods imported under a single Bill of Entry, specifically ink cartridges, ribbon cartridges, and printer software. The dispute arises from the denial of concessional duty rates under Notification No. 21/2002 and the classification under Customs Tariff headings. The Commissioner (Appeals) partially allowed the appeal, leading to separate appeals by both the appellant and the Revenue.The appellant argued for separate classification based on individual descriptions and prices, citing precedents and the Customs Tariff. They contended that ink cartridges and ribbon cartridges should be separately classified under CTH 8473.3050, while printer software should not be clubbed with the printer but classified under CTH 8524. The Revenue, on the other hand, supported the classification of ink cartridges and ribbon cartridges under CTH 8473.30, considering the goods as sets for retail sale with the printer as the main item.The Tribunal analyzed the issue and noted the separate descriptions and unit prices for each item in the Bill of Entry and invoices. Referring to legal provisions and precedents, the Tribunal held that printer software falls under CTH 8524, not under 8471.60 as a printer. It also confirmed the correct classification of ink cartridges and ribbon cartridges under CTH 8473.3050, allowing the benefit of exemption. The judgment emphasized the importance of following legal principles for classification, including Chapter Notes and General Rules for Interpretation.In conclusion, the Tribunal dismissed the Revenue's appeal and allowed the appellant's appeal, providing consequential relief. The judgment clarified the classification of ink cartridges, ribbon cartridges, and printer software under Customs Tariff headings, resolving the dispute arising from the Commissioner (Appeals) decision and ensuring the correct application of exemption benefits and classification rules.Judgment:The Appellate Tribunal CESTAT CHENNAI delivered a comprehensive judgment on the classification of ink cartridges, ribbon cartridges, and printer software imported under a single Bill of Entry. The analysis covered the applicability of Customs Tariff headings, the role of Section 19 of the Customs Act, and the benefit of exemption Notification No. 21/2002. The Tribunal resolved the discrepancy in classification by the Commissioner (Appeals) and upheld separate classification for ink cartridges and ribbon cartridges under CTH 8473.3050. Additionally, the judgment clarified the classification of printer software under CTH 8524, not under 8471.60 as a printer, based on legal provisions and precedents. The decision provided a detailed analysis of the issues involved, ensuring the correct application of classification rules and exemption benefits.
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