1998 (8) TMI 289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....     comprising of the following :     12 Nos. Keyboards -     12 Nos. Editing Terminals -     01 No. Laser printing output device -     03 Nos. Dot Matrix printing output devices -     01 No. Scanner -     One set of Photocomposing Software -     Total amount in United States Dollars 35,000.00    Dispute is whether it will be classified in Tariff Heading 84.2 (sic) as contended by the respondents herein or under Tariff Heading 84.71 as contended by the Revenue. The original authority classified the goods under Tariff Heading 84.71 taking ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. On the other hand, in the subject consignment, the output device is a laser printer which has not been substantiated by the importers. It is further urged that to work on same principle as those involved in the laser writer therefore the subject import cannot be compared with those prevailing before the Collectors during their conference and the ratio of judgment therefore cannot be applied. This ground has been specifically reiterated by the ld. JDR Shri R.S. Sangia. 4. Opposing this ground, ld. Advocate Shri Sanjay Grover for the respondents has submitted that laser writer in the present case has been replaced by the laser printer output device. Therefore, there is no difference between the machines imported by the respondents....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y considered the pleas advanced from both the sides. We are inclined to agree with the pleas of ld. Advocate Shri Sanjay Grover for the respondents. It is observed that the complete machine including also performance of automatic data processing function is incidental merely to performing the specific function of photocomposing, and not any other function. It has not been brought out in the grounds of appeal of the Revenue that any other function is being performed by the machine under consideration. Therefore, we hold that the correct classification of the goods would be under Heading 84.42. In view of the aforesaid findings, the Revenue's appeal is dismissed. 7. Next question involved in the present appeal is regarding the applica....