Telecommunication application of imported printer sustained, defeating claim to computer sub-system classification and concessional customs assessment.

An imported DZM-180 mosaic character printer was not shown to be only a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975 or entitled to concessional assessment under Notification No. 272/76-Cus. The material indicated that, although it was a printer, it was also suitable for telecommunication printing applications: the catalogue referred to use as an electronic digital computer output or telecommunication printing device, and the technical literature mentioned teletypes and teleinformatics. The scientific officer's letter did not resolve the telecommunication issue, and the 5 ms reference was treated as signal timing, not distance. The lower authorities' assessment was therefore upheld.

---

---

Issues: Whether the imported DZM-180 mosaic character printer was classifiable as a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975 and entitled to assessment at the concessional rate under Notification No. 272/76-Cus., or whether its telecommunication application justified the assessment made by the lower authorities.

Analysis: The imported machine was accepted to be a printer, but the material before the Tribunal showed that it was also suitable for telecommunication printing applications. The catalogue described it as fit for use as an electronic digital computer output or a telecommunication printing device, and the accompanying technical literature referred to applications with teletypes and teleinformatics. The scientific officer's letter did not answer the telecommunication question, and the reference to 5 ms in the literature was treated as a signal timing reference, not a physical distance. On that basis, the Tribunal held that the machine had telecommunication application and that the lower authorities were not wrong in their assessment.

Conclusion: The importers failed to establish that the goods were only a computer sub-system; the assessment made by the lower authorities was upheld.

---