1998 (4) TMI 309

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.... read with Notification bearing No. 58/88-Cus, the appellant firm is classifying the said product under Heading 8442.10 of the Act and claiming exemption in terms of the Notification Nos. 49/79-Cus. and 89/88-Cus. 2. The appellants had imported, in the year, 1982, three Video Display Keyboards and one Photo-composing Machine Set 3560-W and three Comp/Set 3560-45 Photo-composing Machines. In respect of these items, the appellants made a declaration to the Customs Authorities that the goods comprised thereby would be used by them in their own printing press. The classification of the entire consignment including the Keyboard was claimed under Heading 84.35, which at the material point of time reads as under :- "Other printing machinery....

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....ting of copies of different languages and styles after taking the characteristic width of language types from the said Photo-composing Machine. He submitted that the said Keyboard records copy on discs for subsequent output on the Photo-composing Machine and cannot record the copy on the discs without taking the characteristic width from the Photo-composing Machine. He further submitted that the said Key Board cannot perform exposing work. To expose the copy recorded on the disc, the same are required to be inserted in the Photo-composing Machine (P.C.M. in short). In this connection, he referred to the copies of the literatures of the foreign suppliers. Reference is also drawn to the two Certificates from M/s. Ganshakti Newspaper Publisher....

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....be a part of the Computerised Machine or Automatic Data Processing Machine classifying under sub-heading 8473.30. He, accordingly, prayed for rejection of the instant appeal. 6. We have carefully considered the submissions of both sides. The Department's claim is that the Video Keyboards are classifiable under Heading 84.71 as Computer Peripherals. The said Heading reads as under :- "Automatic data processing machines and units thereof; mechanical or optical readers, machines for prescribing data on to data media in coded form and machines for processing such data not elsewhere specified or included." 7. The Video Display Keyboard, as is evident from the literature of the foreign supplier, record the copy on discs for subsequen....