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    <title>2005 (5) TMI 589 - CESTAT, MUMBAI</title>
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    <description>Classification of the SIENNA FP 5000 220 V digital printer under heading 8471 was upheld because the device could not perform any independent function without computer assistance, and Chapter 84 notes supported treatment as an automatic data processing machine. Prior classification of a similar model under heading 8471 and an HSN-based opinion were treated as reinforcing factors. The contention that the machine fell under heading 9010 was rejected, and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Tue, 31 May 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=120029</link>
      <description>Classification of the SIENNA FP 5000 220 V digital printer under heading 8471 was upheld because the device could not perform any independent function without computer assistance, and Chapter 84 notes supported treatment as an automatic data processing machine. Prior classification of a similar model under heading 8471 and an HSN-based opinion were treated as reinforcing factors. The contention that the machine fell under heading 9010 was rejected, and the Revenue&#039;s challenge failed.</description>
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