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Issues: Whether the imported Xerox Document Centre DCS 230ST is classifiable as a printer under sub-heading 8471.60 of the First Schedule to the Customs Tariff Act, 1975 or under the residuary sub-heading 8479.89.
Analysis: The decisive factors were the nature of the product as a multifunction machine with printing as its principal function, its connectivity with an automatic data processing machine or network, and the application of Chapter 84 Notes dealing with printers and units of an ADP system. The reasoning applied Note 5(D), which specifically covers printers and similar units as units of Heading 84.71 when they satisfy the conditions of connectivity and data acceptance or delivery, and rejected the reliance on Note 5(B) for placing the goods in the residuary heading. Since the machine was found to be a kind principally used in an automatic data processing system, it fell within Heading 84.71 rather than Heading 84.79.
Conclusion: The goods are classifiable under sub-heading 8471.60 and not under sub-heading 8479.89, in favour of the assessee.
Ratio Decidendi: A printer or multifunction machine principally used as an output unit of an automatic data processing system is classifiable under Heading 84.71 when the specific chapter note governing printers and ADP units applies, and it cannot be shifted to the residuary heading merely because it can also function independently.
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